Finance Act 1989

Identification of securities U.K.

19 Section [F1 108 of the M1 Taxation 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

F1 Words 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

M1 1992 c. 12.