Taxation of Chargeable Gains Act 1992 (c. 12)

Part VI U.K. Companies, oil, insurance etc.

Chapter I U.K. Companies

[F1 Disposals by companies with substantial shareholding U.K.

Textual Amendments

F1 S. 192A and cross-heading inserted (with application in accordance with s. 44(3) of the amending Act) by Finance Act 2002 (c. 23), s. 44(1)

192A Exemptions for gains or losses on disposal of shares etc U.K.

Schedule 7AC (exemptions for disposal of shares etc by companies with substantial shareholding) has effect.]