# Finance Act 2006, Section 137: Insurance companies


In section 212(1) of TCGA 1992 (annual deemed disposal of holdings of certain assets) after paragraph (b) insert—
“, or
(c) shares in a company to which Part 4 of the Finance Act 2006 applies (Real Estate Investment Trusts),”.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/section/137 (the official version)
Page: https://openlegislation.uk/finance-act-2006/section-137
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.