- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2013)
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Taxation of Chargeable Gains Act 1992
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Rhagor o Adnoddau
Changes over time for: Section 116B
Alternative versions:
- 01/04/2009- Amendment
- 22/04/2009- Amendment
- 21/07/2009- Amendment
- 01/04/2013
Point in time
Status:
Point in time view as at 01/04/2013.
Changes to legislation:
Taxation of Chargeable Gains Act 1992, Section 116B is up to date with all changes known to be in force on or before 14 July 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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[F1116BShares beginning or ceasing to be shares to which section [F2521B] of CTA 2009 appliesU.K.
(1)If at any time section [F3521B] of CTA 2009 (application of Part 5 of that Act to certain shares as rights under a creditor relationship) begins or ceases to apply in the case of a share held by the investing company it is treated for the purposes of this Act—
(a)as having disposed of the share immediately before that time for consideration of an amount equal to [F4the notional carrying value of the share] at that time, and
(b)as having immediately reacquired it for consideration of the same amount.
(2)In this section—
[F5“notional carrying value” has the same meaning as in subsection (2) of section 521F of CTA 2009 (see subsection (3) of that section),]
“investing company” has the same meaning as it has for the purposes of Chapter [F66A] of Part 6 of that Act (shares [F7accounted for as liabilities) (see section 521A(3)] of that Act).]
Textual Amendments
F1Ss. 116A, 116B inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 367 (with Sch. 2 Pts. 1, 2)
F2Word in s. 116B heading substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 5(2), 12
F3Word in s. 116B(1) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 5(2), 12
F4Words in s. 116B(1)(a) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 5(3), 12
F5Words in s. 116B(2) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 5(4), 12
F6Figure in s. 116B(2) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 5(5)(a), 12
F7Words in s. 116B(2) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 5(5)(b), 12
Modifications etc. (not altering text)
C1S. 116B(1) modified (with effect in accordance with Sch. 24 para. 14(1) of the affecting Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 14(2)(3), 15
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