Chargeable gainsU.K.
F125 Issuing houses, stockbrokers, auctioneers, etc.U.K.
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Textual Amendments
F1S. 25 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(n), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))
F226 Nominee shareholders.U.K.
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Textual Amendments
F2S. 26 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(o), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))
F327 Settled property.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3S. 27 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(2)(p), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))
F428Non-resident companies and trusts.U.K.
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Textual Amendments
F4S. 28 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 6