Paragraph 10

United Kingdom

(1)

In each of the provisions of the Taxation of Chargeable Gains Act 1992 listed in sub-paragraph (2) below, for the word “quoted” (wherever occurring) there shall be substituted “ listed ”.

(2)

The provisions referred to in sub-paragraph (1) above are—

(a)

section 144(8)(b);

(b)

the definition of “unquoted company” in section 164N(1);

F1(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)

section 276(2)(c) and (6);

(e)

section 281(3)(c); and

(f)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

So far as relating to the provisions mentioned in sub-paragraph (2)(a) and (c) to (f) above, sub-paragraph (1) above has effect in relation to disposals on or after 1st April 1996.

(4)

So far as relating to the provision mentioned in sub-paragraph (2)(b) above, sub-paragraph (1) above has effect in relation to acquisitions of qualifying investments (within the meaning of section 164A of that Act) on or after 1st April 1996.

Annotations

Textual amendments

F1: Sch. 38 para. 10(2)(c)(f) repealed (28.7.2000 with effect in relation to disposals made on or after 9.11.1999) by 2000 c. 17, s. 156, Sch. 40 Pt. II(10) Note 2