Taxation of Chargeable Gains Act 1992 (c. 12)

SCHEDULES

[F1 SCHEDULE 5BA U.K. Enterprise investment scheme: application of taper relief

Textual Amendments

F1 Sch. 5BA inserted (27.7.1999) by Finance Act 1999 (c. 16), s. 72(2), Sch. 7

Qualifying holding period U.K.

3 (1) The qualifying holding period of the original shares for the purposes of taper relief is the period beginning with the date of issue of the original shares and ending with the date of the relevant disposal. U.K.

(2) Sub-paragraph (1) is subject to paragraph 2(4) of Schedule A1 (periods that do not count for taper relief purposes).]