Taxation of Chargeable Gains Act 1992 section 214

Transitional provisions

Section 214 contained transitional provisions but was repealed in its entirety by the Finance Act 2007.

  • Section 214 previously dealt with transitional provisions under the Taxation of Chargeable Gains Act 1992.
  • The section was fully repealed by the Finance Act 2007, specifically under section 114 and Schedule 27 Part 2(10).
  • The repeal took effect from 1 January 2007.
  • As a repealed provision, section 214 no longer has any operative legal effect.

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