# Finance Act 2008, Paragraph 149


A capital payment received before 6 April 2008 is not within paragraph 9(4) of Schedule 4C to TCGA 1992 (if it otherwise would be).

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/149 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-149
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.