Chancery Division.

Neuberger J.

Judgment delivered 8 May 1997.

Capital gains tax – Disposal – Qualifying corporate bonds – Definition amended for disposals after 13 March 1989 – Whether amendment to apply only to disposals of corporate bonds qualifying after that date or whether amendment applied to disposals after that date of stock previously exchanged for qualifying corporate bonds – Capital Gains Tax Act 1979, s. 78 (Taxation of Chargeable Gains Act 1992, s. 127); Finance Act 1984, s. 64 and Sch. 13; Finance Act 1989, s. 139(1) (see Taxation of Chargeable Gains Act 1992, s. 116, 117).

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