# Income Tax Act 2007, Paragraph 92


Section 392(3)(b) does not apply if the shares were acquired before 6 April 1989.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/92 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.