Regulation 4 Taxation of Chargeable Gains Act 1992

(1)

The Taxation of Chargeable Gains Act 1992^f1 is amended as follows.

(2)

In section 151N(2A) in the definition of “multilateral trading facility”—

(a)

for paragraph (c) substitute—

“(c)
a Gibraltar multilateral trading facility within the meaning given by Article 26(11)(b)(ii) of that Regulation.”;

(b)

omit the words from “and in paragraph (c)” to the end.

Annotations

f1: 1992 c. 12. Section 151N was inserted by paragraph 34 of Schedule 2 to the Taxation (International and Other Provisions) Act 2010 (c. 8) and relevantly amended by S.I. 2019/689.