# Finance Act 2008, Paragraph 123


Section 89(2) of TCGA 1992 as substituted applies to a settlement for the tax year 2008-09 (and subsequent tax years) if section 89(2) of that Act as originally enacted would (but for the amendments made by this Schedule) have applied to the settlement for the tax year 2008-09.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/123 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-123
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.