47 Relief on re-investment: amount of relief, etc
Finance Act 1995 (1995 c 4) | Legislation

47  Relief on re-investment: amount of relief, etc

(1)–(5)     . . .

(6)     Subsection (4) above (and subsections (1) to (3) above so far as relating to subsection (4) above) shall apply to a claim as respects a qualifying investment if—

(a)     the qualifying investment is acquired on or after 20th June 1994; or

(b)     the claim is under section 164A(2) and relates to a disposal on or

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