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Part 8 Supplementary provisions

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Power to require information
  2. Annual returns
  3. Compliance with time limits
  4. Power to amend by Treasury order
  5. Meaning of “market value” of shares
  6. Determination of market value of shares
  7. Appeal against determination of market value of shares
  8. Penalties
  9. Minor definitions
  10. Index of defined expressions

Notes on Schedule 5

Modifications

C1

Sch. 5 modified (18.3.2026) by Finance Act 2026 (c. 11), s. 16

C2

Sch. 5 modified (6.4.2026) by Finance Act 2026 (c. 11), s. 13(10)