- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (27/05/2011)
- Gwreiddiol (Fel y'i Deddfwyd)
Taxation of Chargeable Gains Act 1992
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Rhagor o Adnoddau
Changes over time for: Section 149AB
Alternative versions:
- 07/04/2005- Amendment
- 27/05/2011
Point in time
Status:
Point in time view as at 27/05/2011.
Changes to legislation:
Taxation of Chargeable Gains Act 1992, Section 149AB is up to date with all changes known to be in force on or before 26 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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[F1149ABShares in research institution spin-out companiesU.K.
(1)Where an individual has acquired shares (or an interest in shares) in circumstances where section 452(1) and (2)(a) of ITEPA 2003 (shares in research institution spin-out companies: market value on acquisition) apply (and section 149AA does not apply in relation to those shares (or interest in shares)) the consideration for the acquisition shall (subject to section 119A) be taken to be equal to the aggregate of—
(a)the actual amount or value given for the shares (or interest in shares), and
(b)any amount that constituted earnings under Chapter 1 of Part 3 of ITEPA 2003 (earnings) in respect of the acquisition.
(2)Subsection (1) above applies only to the individual making the acquisition and, accordingly, is to be disregarded in calculating the consideration received by the person from whom the shares (or interest in shares) are (or is) acquired.]
Textual Amendments
F1S. 149AB inserted (with effect in accordance with s. 22(5) of the amending Act) by Finance Act 2005 (c. 7), s. 22(3)
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