- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/10/1996)
- Gwreiddiol (Fel y'i Deddfwyd)
Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992, Paragraph 8 is up to date with all changes known to be in force on or before 07 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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8(1)In paragraphs 3 to 7 above—U.K.
“quoted securities” means assets to which paragraph 1 above applies,
“fixed interest security” means any security as defined by section 132,
“” means any share the holder whereof has a right to a dividend at a fixed rate, but has no other right to share in the profits of the company.
(2)If and so far as the question whether at any particular time a share was a preference share depends on the rate of dividends payable on or before 5th April 1973, the reference in the definition of “” in sub-paragraph (1) above to a dividend at a fixed rate includes a dividend at a rate fluctuating in accordance with the standard rate of income tax.
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