Part III Income Tax, Corporation Tax and Capital Gains Tax

chapter IV Capital Gains

Re-basing to 1982

F196. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F297. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Unification of rates of tax on income and capital gains

F398. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F499. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6101. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7102. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8103. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Married couples

F9104. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Company migration

105 Deemed disposal of assets on company ceasing to be resident in U.K.

F101

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F102

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F103

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F104

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F105

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F236

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7

This section and sections 106 and 107 below shall be deemed to have come into force on 15th March 1988.

F11106. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F12107. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Miscellaneous

F13108. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14109. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F16111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F17112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F19114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F20115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F21116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

117 Definition of “investment trust”.

F241

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

The repeal by the M1Finance (No. 2) Act 1987 of section 93 of the M2Finance Act 1972 shall be treated as not having extended to subsection (6) of that section (amendment of definition of “investment trust” in section 359 of the Taxes Act 1970).

3

F26For section 266(4) of the M3Companies Act 1985 there shall be substituted—

a

Subsections (1A) to (3) of section 842 of the Income and Corporation Taxes Act 1988 apply for the purposes of subsection (2)(b) above as for those of subsection (1)(b) of that section.”;and for Article 274(4) of the M4Companies (Northern Ireland) Order 1986 there shall be substituted—

b

Subsections (1A) to (3) of section 842 of the Income and Corporation Taxes Act 1988 apply for the purposes of paragraph (2)(b) as for those of subsection (1)(b) of that section.

4

F25... subsection (2) above shall have effect for companies’ accounting periods ending on or before that date.

F22118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .