http://www.legislation.gov.uk/ukpga/1991/31/schedule/10/paragraph/1Finance Act 1991An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1991-07-25texttext/xmlenStatute Law Database2024-05-17Expert Participation2020-12-31 SCHEDULESSCHEDULE 10 BUILDING SOCIETIES: QUALIFYING SHARES Capital gains: exemptionF11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .