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Part VII Capital gains tax

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Qualifying shares
  2. Taper relief on disposal of qualifying shares
  3. Rights issues in respect of qualifying shares

Notes on Schedule 14

Textual amendments

F1

Sch. 14 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)