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Interpretation InterpretationF1

  1. 257HFMeaning of “new qualifying trade”
  2. 257HGMeaning of “qualifying business activity”
  3. 257HHMeaning of “disposal of shares”
  4. 257HIMeaning of “issue of shares”
  5. 257HJMinor definitions

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)