# Finance Act 2000, Paragraph 22


The main amendments have effect for the purposes of section 138A of the Taxation of Chargeable Gains Act 1992 (use of earn-out rights for exchange of securities) in relation to rights conferred on or after 1st April 2000.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-29/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.