Point in time view as at 06/04/2006.
Finance Act 2003, Paragraph 3 is up to date with all changes known to be in force on or before 04 March 2025. 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.
3(1)Section 3 of the Taxation of Chargeable Gains Act 1992 (c. 12) is amended as follows.U.K.
(2)Omit subsection (6).
(3)In subsection (7) for “subsections (1) to (6)” substitute “ subsections (1) to (5C) ”.
(4)After that subsection insert—
“(7A)As they apply by virtue of subsection (7) above—
(a)subsection (5A) has effect with the omission of paragraph (b), and
(b)subsection (5B) has effect with the omission of the words “or (b)”.”.
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