Paragraph 23
United Kingdom
In a case where—
(a)
a security is the subject of a transfer which falls within section 129(3) of the Taxes Act 1988, and
(b)
paragraph 12 above would apply in the case of the transfer (apart from this paragraph),
that paragraph shall not apply in the case of the transfer.
Notes on Schedule 10
Textual amendments
- F1
Sch. 10 repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Part IV of the amending Act) by 1996 c. 8, ss. 104, 205, Sch. 14 para. 58, Sch. 41 Pt. V(3) Note (with Sch. 15 para. 21)