- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Finance Act 1986
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2(1)Paragraph 15 of that Schedule (transfer of unrealised interest) shall be amended as follows.
(2)For sub-paragraph (5) there shall be substituted—
“(5)Section 75 of this Act applies for the purposes of this paragraph as if in subsection (1) the reference to section 73(2)(a) or (3)(a) were to sub-paragraph (2) or (3) above and references to the year of assessment in which the interest period ends were to the year in which the settlement day falls, and as if in subsection (2) the reference to section 73(2)(b) or (3)(b) were to sub-paragraph (4) above.”
(3)After sub-paragraph (7) there shall be inserted—
“(7A)Where sub-paragraph (4) above applies, section 33 of the [1979 c. 14.] Capital Gains Tax Act 1979 shall be disregarded in computing for capital gains tax purposes the gain accruing to the transferee if he disposes of the securities, but an amount equal to the amount of the unrealised interest shall be excluded from the sums mentioned in paragraph 33(5) below.”
(4)This paragraph applies where securities are transferred after 18th March 1986.
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