Taxation of Chargeable Gains Act 1992 (c. 12)

SCHEDULES

[F1 SCHEDULE 7B U.K. Modification of Act in relation to overseas life insurance companies

Textual Amendments

F1 Sch. 7B inserted (27.7.1993) by 1993 c. 34, s. 102(2), Sch.11

7 (1) In section 172(4), the words “ section 11(2)(b), (c), (d) or (e) of the Taxes Act ” shall be treated as substituted for the words “section 10(3)”. U.K.

(2) This paragraph shall apply in relation to disposals made or assumed to have been made in accounting periods beginning after 31st December 1992.]