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Paragraph 4

United Kingdom

In this Schedule—

  • “relief” means relief by way of—

    1. (i)

      deduction in computing profits or gains, or

    2. (ii)

      deduction or set off against income or total profits; and

  • “securities” includes stocks and shares.

Notes on Schedule 5A

Textual amendments

F1

Sch. 5A repealed (with effect in accordance with Sch. 10 para. 7(1) of the amending Act) by Finance Act 1997 (c. 16), Sch. 10 para. 1(2), Sch. 18 Pt. 6(10), Note 1; S.I. 1997/991, art. 2

F2

Sch. 5A inserted (with effect in accordance with s. 85(3) of the amending Act) by Finance Act 1995 (c. 4), s. 85(2), Sch. 19