Taxation of Chargeable Gains Act 1992 (c. 12)

Part VI U.K. Companies, oil, insurance etc.

Chapter IV U.K. Miscellaneous cases

F1 ... U.K.

Textual Amendments

F1 S. 214C and cross-heading omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 35

F1 214C Gains not eligible for taper relief. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .