OpenLegislation

Miscellaneous MiscellaneousF1

  1. 257FPAcquisition of trade or trading assets
  2. 257FQAcquisition of share capital
  3. 257FRRelief subsequently found not to have been due

Annotations

Textual amendments

F1

Pt. 5A inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 1

Notes on Part 5A

Modifications

C1

Pt. 5A applied by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5BB para. 8(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 5)