Modifications etc. (not altering text)
C1Sch. 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)
19Section [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.
Textual Amendments
F1Words in Sch. 11 para. 19 substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 19(6)(b) (with ss. 60, 101(1), 201(3))
Marginal Citations
Modifications etc. (not altering text)
C1Sch. 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)
Modifications etc. (not altering text)
C2Sch. 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)
19Section [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.
Textual Amendments
F1Words in Sch. 11 para. 19 substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 19(6)(b) (with ss. 60, 101(1), 201(3))
Marginal Citations