Part XI Supplementary and general
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
- Identification of shares on a disposal
- Determination of loss where investment relief is attributable to shares
- Nominees
- Meaning of “disposal"
- Construction of references to shares being “held continuously"
- Meaning of “issue of shares"
- Meaning of “associate"
- “The Board" and “the Inland Revenue"
- Power to amend by Treasury order
- Minor definitions etc.
- Index of defined expressions