- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
5(1)In Schedule 13, in paragraph 1(a), for the words "gross gain " there shall be substituted " unindexed gain or loss".
(2)In paragraph 2 of that Schedule, in sub-paragraph (1) the words "subsection (5)(b) of that section or" shall be omitted and in sub-paragraph (3)—
(a)the words "and which falls within subsection (1)(b) of section 86 of this Act" shall be omitted ; and
(b)in paragraph (b) for the words " a gross gain " there shall be substituted the words " an unindexed gain".
(3)Paragraph 3 of that Schedule shall be omitted.
(4)In paragraph 4(1) of that Schedule, the words " occurring after the beginning of the qualifying period " shall be omitted.
(5)In paragraph 6 of that Schedule—
(a)in sub-paragraph (1)(b) for the words "qualifying period" there shall be substituted " period of twelve months beginning on the date of the issue of the shares, securities or debentures"; and
(b)in sub-paragraph (2)(a) for the words " qualifying period" there shall be substituted " period referred to in sub-paragraph (1)(b) above".
(6)In paragraph 7 of that Schedule, sub-paragraph (2) shall be omitted.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: