Paragraph 119 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 7 para. 92-94 omitted by Finance Act 2008 s. 41(7)(l) Section 87C of TCGA 1992 does not apply in relation to any capital payment received before 6 April 2008. ← Paragraph 118 Paragraph 119 Paragraph 120 →