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Taxation of Chargeable Gains Act 1992
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- UK Public General Acts
- 1992 c. 12
- SCHEDULE 5AA
- Interpretation
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Changes over time for: Cross Heading: Interpretation
Alternative versions:
- 24/07/2002- Amendment
- 01/04/2010- Amendment
- 17/07/2014
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Taxation of Chargeable Gains Act 1992, Cross Heading: Interpretation is up to date with all changes known to be in force on or before 24 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1InterpretationU.K.
Textual Amendments
F1Sch. 5AA inserted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by Finance Act 2002 (c. 23), Sch. 9 para. 3
8(1)In this Schedule “ordinary share capital” has the meaning given by [F2section 1119 of CTA 2010] and also includes—U.K.
(a)in relation to a unit trust scheme, any rights that are treated by section 99(1)(b) of this Act (application of Act to unit trust schemes) as shares in a company, and
(b)in relation to a company that has no share capital, any interests in the company possessed by members of the company.
(2)Any reference in this Schedule to a reorganisation of a company’s share capital is to a reorganisation within the meaning of section 126.]
Textual Amendments
F2Words in Sch. 5AA para. 8(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 267(3) (with Sch. 2)
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