Chwilio Deddfwriaeth

Chwiliad Uwch

Taxation of Chargeable Gains Act 1992

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

3(1)Where—

(a)a disposal was made out of quoted securities before 20th March 1968, and

(b)by virtue of paragraph 2 of Schedule 7 to the [1965 c. 25.] Finance Act 1965 some of the quoted securities out of which the disposal was made were acquired before 6th April 1965 and some later,

then in computing the gain accruing on any disposal of quoted securities the question of what remained undisposed of on the earlier disposal shall be decided on the footing that paragraph 2 of that Schedule did not apply as respects that earlier disposal.

(2)The rules of identification in paragraph 2(2) above shall apply for the purposes of this paragraph as they apply for the purposes of that paragraph.

Yn ôl i’r brig

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