Regulation 2 Amendment of the Taxation of Chargeable Gains Act 1992

(1)

The Taxation of Chargeable Gains Act 1992^f1 is amended as follows.

(2)

In section 140H(2)(a)^f2 (share exchanges: meaning of “company”) for “the Annex” substitute “Part A of Annex I”.

(3)

In section 140L(1)^f3 (interpretation of sections 140A to 140L)—

(a)

in paragraph (a) from “90/434/EEC” to the end substitute “2009/133/EC,”, and

(b)

in paragraphs (b) and (c) for “the Annex” substitute “Part A of Annex I”.

Annotations

f1: 1992 c. 12.
f2: Section 140H(2)(a) was inserted by paragraph 1 of Schedule 3 to the Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186).
f3: Section 140L(1) was inserted by paragraph 1 of Schedule 3 to the Corporation Tax (Implementation of the Mergers Directive) Regulations 2007.