SCHEDULES

[F1SCHEDULE 7ACU.K.Exemptions for disposals by companies with substantial shareholding

Textual Amendments

F1Sch. 7AC inserted (with effect in accordance with s. 44(3)(4) of the amending Act) by Finance Act 2002 (c. 23), Sch. 8 para. 1

Part 4U.K.Interpretation

Meaning of “twelve-month period"U.K.

28U.K.For the purposes of this Schedule a “twelve-month period” means a period ending with the day before the first anniversary of the day with which, or in the course of which, the period began.]