OpenLegislation

Part I Quoted securities

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

  1. Deemed acquisition at 6th April 1965 value
  2. Restriction of gain or loss by reference to actual cost
  3. Election for pooling
  4. Election by principal company of group
  5. Pooling at value on 6th April 1965: exchange of securities etc.
  6. Underwriters
  7. Interpretation of paragraphs 3 to 7

Notes on Schedule 2

Modifications

C1

Sch. 2 modified (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), s. 252(3), Sch. 24 para. 10

C2

Sch. 2 modified (19.9.1994) by Coal industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 10 (with Sch. 4 para. 14); S.I. 1994/2189, art. 2, Sch.

C3

Sch. 2 modified (24.7.1996) by Broadcasting Act 1996 (c. 55), s. 149(1), Sch. 7 para. 5 (with Sch. 7 para. 9(1))