Corporate Bonds

Part of Clause 93 – in the House of Commons at 1:45 am on 15th July 1991.

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No. 25, in line 29, at end insert— '(4) This section shall have effect—

  1. (a) so far as concerns the application of section 64 for the purposes of section 136A of the Capital Gains Tax Act 1979, in relation to claims on or after 19th March 1991, and
  2. (b) so far as concerns any other application of section 64, in relation to disposals on or after that date (and, in relation to such disposals, shall be regarded as always having had effect).'.—[Mr. Maples.]