24Section [F1108 of the Taxation of Chargeable Gains Act 1992] shall apply to the identification, for the purposes of this Part of this Schedule, of qualifying convertible securities transferred or redeemed as it applies to the identification, for the purposes of capital gains tax, of deep discount securities disposed of.
Textual Amendments
F1Words in Sch. 10 para. 24 substituted (6.3.1992 with effect as mentioned in s. 289 (1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch. 10 para. 22(4) (with ss. 60, 101(1), 201(3)).