OpenLegislation

Article 178 Capital gains tax—adaptation of enactmentsI1

United Kingdom

In regulation 34(4) (capital gains tax—adaptation of enactments) for the words from “in relation to” to “company” substitute “in relation to qualifying investments falling within any of sub-paragraphs (a), (b), (d), (e), (f), (g) and (h) of regulation 7(2)”.

Annotations

Commencement

I1

Art. 178 in force at 1.12.2001, see art. 1(2)(b)