# Finance Act 2019, Paragraph 18


In so far as it relates to the definition of “corporate bond” in section 117(1) of TCGA 1992, the amendment made by paragraph 6 has effect in relation to disposals made on or after 1 January 2019.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/20/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-20/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.