# Finance Act 1996, Paragraph 10

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

(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);
(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.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-38/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.