# Taxation of Chargeable Gains Act 1992, Paragraph 6

Extent: E+W+S+N.I.

(1) Subject to sub-paragraph (2) below, section 306 of the Taxes Act or sections 202(1), 203(1) and 204 to 207 of ITA 2007 shall apply in relation to a claim under this Schedule in respect of the relevant shares as it applies in relation to a claim for relief under Chapter III of Part VII of the Taxes Act or Part 5 of ITA 2007 in respect of eligible or relevant shares.
(2) Section 306, as it so applies, shall have effect as if—
(a) any reference to the conditions for the relief were a reference to the conditions for the application of this Schedule;
(b) in subsection (1), the words “(or treated by section 289B(5) as so issued)" were omitted; and
(c) subsections (7) to (9) were omitted.
(3) Sections 202(1), 203(1) and 204 to 207 of ITA 2007, as they so apply, shall have effect as if any reference to the requirements for the relief were a reference to the conditions for the application of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/5B/paragraph/6 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-5B/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.