Market leading insight for tax experts
View online issue

CGT and dormant accounts: regulations

printer Mail

The Finance Act 2008, Section 39(7) (Commencement) Order, SI 2011/23, appoints 1 February 2011 as the date on which FA 2008 s 39(7), inserting TCGA 1992 s 26A (transfer of dormant bank or building society accounts to authorised reclaim funds) comes into force.