Finance Act 1988 (c. 39)

Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

chapter II U.K. Unapproved Employee Share Schemes

Modifications etc. (not altering text)

C1 Pt. III Ch. II (ss. 77-89) applied (6.3.1992 with effect as mentioned in s. 289 of the applying Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 120(1), 289, (with ss. 60, 101(1), 171, 201(3))

Miscellaneous U.K.

81 Changes in interest. U.K.

Where a person’s interest in shares is increased or reduced he shall be treated for the purposes of this Chapter as acquiring or disposing of a separate interest proportionate to the increase or reduction.