Finance Act 1998 · 1998 c. 36View on legislation.gov.uk
Part III: Income Tax, Corporation Tax and Capital Gains Tax — Chapter II: Taxation of Chargeable Gains
After section 86 of the Taxation of Chargeable Gains Act 1992 there shall be inserted the following section—
In section 97(1) to (5), (7) and (8) of that Act (interpretation of sections 87 to 96), for the words "sections 87", wherever occurring, there shall be substituted ." sections 86A "
This section has effect where the year of departure is the year 1997-98 or any subsequent year of assessment.
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