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Section 141: Abolition of certain other CGT reliefs.

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

The following provisions of the Taxation of Chargeable Gains Act 1992 shall cease to have effect, namely—

Chapter IA of Part V (roll-over relief on re-investment); and
sections 254 and 255 (relief for debts on qualifying corporate bonds).

In subsection (1) above—

paragraph (a) has effect in relation to acquisitions made on or after 6th April 1998; and
paragraph (b) has effect in relation to loans made on or after 17th March 1998.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.