# Finance Act 2008, Paragraph 117


In the application of section 87 of TCGA 1992 for a tax year by virtue of section 88, no account is to be taken of any capital payment received before 6 April 1991.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/117 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-117
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.