# Finance Act 2007, Paragraph 8


(1) TCGA 1992 is amended as follows.
(2) In section 130(1)(a) (composite new holdings)—
(a) for “had quoted market values” substitute “ were listed ”, and
(b) omit “in the United Kingdom or elsewhere”.
(3) In section 144(8)(a) (options and forfeited deposits), for “quoted on” substitute “ listed on ”.
(4) In section 146(4)(b) (options: application of rules as to wasting assets), omit “in the United Kingdom or elsewhere”.
(5) In section 273(2) (unquoted shares and securities), for “quoted” substitute “ listed ”.
(6) Omit section 285 (recognised investment exchanges).

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/26/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-26/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.