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Finance Act 2009

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Finance Act 2009, Paragraph 9 is up to date with all changes known to be in force on or before 24 February 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. Help about Changes to Legislation

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9(1)Section 809T (foreign chargeable gains accruing on disposals made other than for full consideration) is amended as follows.U.K.

(2)In subsection (1)(b), after “amount” insert “ at least ”.

(3)In the heading, for “other” substitute otherwise.

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