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Schedule 10 Chargeable gains: taper relief: minor amendmentsF1

United Kingdom Repealed

  1. 1Introduction
  2. 2Periods of share ownership that do not count because of change of activity by company
  3. 3Periods of share ownership not to count where company is not active
  4. 4Meaning of “holding company"
  5. 5Meaning of “interest in shares"
  6. 6Meaning of “joint venture company" and “qualifying shareholding"
  7. 7Meaning of “ordinary share capital"
  8. 8Debentures to be treated as shares
  9. 9Meaning of “trading company"
  10. 10Meaning of “trading group"
  11. 11Joint venture companies
  12. 12Joint enterprise companies

Annotations

Textual amendments

F1

Sch. 10 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(e)(iii)