# Finance Act 1999, Section 73: Deferred gains: gain accruing on part disposal, etc.


(1) Schedule 8 to this Act (which amends Schedule 5B to the Taxation of Chargeable Gains Act 1992 in relation to cases where there is a disposal of some, but not all, of the shares to which relief under that Schedule is attributable) shall have effect.
(2) The amendments made by Schedule 8 to this Act have effect in relation to shares issued on or after 6th April 1999.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/section/73 (the official version)
Page: https://openlegislation.uk/finance-act-1999/section-73
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.