OpenLegislation

Introductory text

Original text. Later amendments are not shown.

TAXES

Made 29th July 1988

Laid before the House of Commons 29th July 1988

Coming into force 22nd August 1988

The Treasury, in exercise of the powers conferred on them by section 149D of the Capital Gains Tax Act 1979f1, hereby make the following Regulations:

Annotations

Footnotes

f1

1979 c. 14; section 149D was inserted by Schedule 29, paragraph 26, Income and Corporation Taxes Act 1988 (c. 1) and amended by section 116 of the Finance Act 1988 (c. 39).