OpenLegislation

Regulation 34 TCGA 1992

Original text. Later amendments are not shown.

In section 100f1 of TCGA 1992 (exemption for authorised unit trusts etc), omit subsections (2) to (2B).

Annotations

Footnotes

f1

1992 c.12. Sections 100(2A) and (2B) were inserted by section 20 of the Finance (No 2) Act 2005 (c.22) and amended by paragraph 74 of Schedule 16 and paragraph 15 of Schedule 18 to the Finance Act 2012 (c.14).