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Schedule 4 F1

United Kingdom

  1. Interpretation
  2. Charge to tax after acquisition of certain securities
  3. Charge to tax on disposal of securities
  4. Deduction of income element from total profits of company and allowance as charge on income
  5. Disposals
  6. Securities issued and owned by associated companies or group companies
  7. Close companies
  8. Early redemption
  9. Issue price
  10. Identification of securities disposed of
  11. Information
  12. Charities
  13. Retirement benefit schemes
  14. Stock lending
  15. Trustees
  16. Underwriters
  17. Gilts: special rules
  18. Non-gilts: special rules
  19. Convertible securities: special rules

Annotations

Textual amendments

F1

Sch. 4 repealed (with effect in accordance with s. 105(1) of the repealing Act) by Finance Act 1996 (c. 8), Sch. 14 para. 50, Sch. 41 Pt. 5(3), Note (with Sch. 15)