SCHEDULES

C2SCHEDULE 11 Deep Gain Securities

Annotations:
Modifications etc. (not altering text)
C2

Sch. 11 modified (27.7.1993) by 1993 c. 34, ss. 65(2)(4)(7)(8), 66(1)

Sch. 11 applied (27.7.1993) by 1993 c. 34, ss. 164(12), (with s. 165)

Identification of securities

19

Section F1108 of the M1Taxation of Chargeable Gains Act 1992 shall apply to theidentification, for the purposes of this Schedule, of deep gain securitiestransferred or redeemed as it applies to the identification, for the purposesof capital gains tax, of deep discount securities disposed of.

C1SCHEDULE 11 Deep Gain Securities

Annotations:
Modifications etc. (not altering text)
C1

Sch. 11 modified (27.7.1993) by 1993 c. 34, ss. 65(2)(4)(7)(8), 66(1)

Sch. 11 applied (27.7.1993) by 1993 c. 34, ss. 164(12), (with s. 165)

Identification of securities

19

Section 108 of the M1Taxation of Chargeable Gains Act 1992 shall apply to theidentification, for the purposes of this Schedule, of deep gain securitiestransferred or redeemed as it applies to the identification, for the purposesof capital gains tax, of deep discount securities disposed of.