# Finance Act 1990, Paragraph 24

Extent: E+W+S+N.I.

Section 108 of the Taxation of Chargeable Gains Act 1992 shall apply to the identification, for the purposes of this Part of this Schedule, of qualifying convertible securities transferred or redeemed as it applies to the identification, for the purposes of capital gains tax, of deep discount securities disposed of.

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Source: https://www.legislation.gov.uk/ukpga/1990/29/schedule/10/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-1990/schedule-10/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.