Taxation of Chargeable Gains Act 1992 (c. 12)

SCHEDULES

[F1 SCHEDULE 7AC U.K. Exemptions for disposals by companies with substantial shareholding

Textual Amendments

F1 Sch. 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 4 U.K. Interpretation

Meaning of “interest in shares" U.K.

29 (1) References in this Schedule to an interest in shares are to an interest as a co-owner of shares. U.K.

(2) It does not matter whether the shares are owned jointly or in common, or whether the interests of the co-owners are equal.]