Finance Act, 1995
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Chapter V Capital Gains Tax | ||
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Amendment of Schedule 4 (administration) to Capital Gains Tax Act, 1975. |
70.—(1) Schedule 4 to the Capital Gains Tax Act, 1975 , is hereby amended by the substitution, in subparagraph (6) of paragraph 4, of “£15,000” for “£5,000” (inserted by section 63 (1) of the Finance Act, 1994 ). | |
(2) Subsection (1) shall apply and have effect as respects transactions effected on or after the 6th day of April, 1995. |