# Income Tax (Trading and Other Income) Act 2005, Paragraph 89


Regulations made under section 534 by virtue of paragraph 4 of this Schedule may apply—
(a) in relation to gains arising on or after 29th November 1994, and
(b) in relation to any gain arising before that date the income tax on which has not been the subject of an assessment that became final and conclusive before that date.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/89 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-89
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.