Exchange of interests of different classes Exchange of interests of different classes

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

• Sch. 26 para. 16(1) omitted by Finance Act 2008 s. 41(7)(g)
• Sch. 26 para. 1(1) omitted by Finance Act 2008 s. 41(7)(g)
• Sch. 26 para. 2(1) omitted by Finance Act 2008 s. 41(7)(g)
• Sch. 26 para. 6(3)-(6) omitted by Finance Act 2008 s. 41(7)(g)
• Sch. 26 para. 4 omitted by Finance Act 2008 s. 41(7)(g)
• Sch. 26 para. 5 omitted by Finance Act 2008 s. 41(7)(g)
• Sch. 26 para. 7-9 omitted by Finance Act 2008 s. 41(7)(g)
• Sch. 26 para. 14(2) omitted by Finance Act 2008 s. 41(7)(g)
• Sch. 26 para. 14(3) omitted by Finance Act 2008 s. 41(7)(g)
• Sch. 26 para. 14(5)(b) omitted by Finance Act 2008 s. 41(7)(g)
• Sch. 26 para. 14(7) omitted by Finance Act 2008 s. 41(7)(g)
• Sch. 26 para. 15 omitted by Finance Act 2008 s. 41(7)(g)