Taxation of Chargeable Gains Act 1992 Schedule 10 paragraph 9

Finance Act 1985 c. 54

Schedule 10 paragraph 9 deals with a consequential amendment to the Finance Act 1985, updating a statutory cross-reference to reflect the consolidation of capital gains tax legislation.

• This paragraph amends section 81 of the Finance Act 1985.
• It replaces the reference to the Capital Gains Tax Act 1979 with a reference to the Taxation of Chargeable Gains Act 1992.
• The change is purely consequential, arising from the consolidation of capital gains tax law into the 1992 Act.
• No substantive change in tax law or policy is made by this amendment.