Part III Assets Acquired Before Commencement
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

Part III Assets Acquired Before Commencement

26

(1)     The substitution of this Act for the enactments repealed by this Act shall not alter the effect of any provision enacted before this Act (whether or not there is a corresponding provision in this Act) so far as it determines—

(a)     what amount the consideration is to be taken to be for the purpose of the computation under this Act of any chargeable gain; or

(b)     whether

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