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Chapter I General

United Kingdom

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

  1. Share pooling, identification of securities, and indexation
  2. Gilt-edged securities and qualifying corporate bonds
  3. Deep discount securities, the accrued income scheme etc.
  4. Savings certificates etc.
  5. Capital distribution in respect of shares etc.
  6. Close companies
  7. Share loss relief

Notes on Part IV

Modifications

C1

Pt. IV: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)