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Part III Other assets

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

  1. Apportionment by reference to straightline growth of gain or loss over period of ownership
  2. Election for valuation at 6th April 1965
  3. Unquoted shares, commodities etc.
  4. Reorganisation of share capital, conversion of securities etc.

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))