Taxation of Chargeable Gains Act 1992 (c. 12)

Part IV U.K. Shares, securities, options etc.

Chapter III U.K. Miscellaneous provisions relating to commodities, futures, options and other securities

[F1 150C Enterprise investment scheme: re-investment. U.K.

Schedule 5B to this Act (which provides relief in respect of re-investment under the enterprise investment scheme) shall have effect.]

Textual Amendments

F1 S. 150C inserted (with effect in accordance with Sch. 13 para. 4(4) of the amending Act) by Finance Act 1995 (c. 4), Sch. 13 para. 4(1)