Paragraph 4 Taxation of Chargeable Gains Act 1992
In section 117(11)(b) (meaning of “qualifying corporate bond”) of the Taxation of Chargeable Gains Act 1992f1—
(a)
for “General Prudential Sourcebook made by the Financial Services Authority” substitute “PRA Handbook made by the Prudential Regulation Authority”, and
(b)
for “that Sourcebook” substitute “that Handbook”.
Annotations
Footnotes
- f1
-
1992 c.12; section 117(11)(b) was amended by S.I. 2001/3629 and 2006/3291.