# Finance Act 2008, Paragraph 148


For the purposes of paragraph 8 of Schedule 4C to TCGA 1992 (and section 87A of that Act as it applies for the purposes of that paragraph), no account is to be taken of any capital payment received before 21 March 2000.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/148 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-148
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.