In TCGA 1992, for section 4 substitute—
Schedule 2 contains further provision for and in connection with the reform of capital gains tax.
The amendment made by subsection (1) has effect for the tax year 2008-09 and subsequent tax years.
Section 8: Rate etc
Finance Act 2008 · 2008 c. 9View on legislation.gov.uk
Part 1: Charges, rates, allowances, reliefs etc
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