Amendment of TCGA 1992
This
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Memorandwm Esboniadol
89.—(1) TCGA 1992 is amended as follows.
(2) In section 99B(3)(1) (calculation of the disposal cost of accumulation units) for “section 468H of ICTA” substitute “regulations made under section 17(3) of the Finance (No. 2) Act 2005 (as at 1st April 2006, see regulation 15 of the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/[abcd]))”.
(1)
Section 99B was inserted by section 21 of the Finance (No. 2) Act 2005 (c. 22).