Taxation of Chargeable Gains Act 1992 (c. 12)

SCHEDULES

SCHEDULE 8 U.K. Leases

Modifications etc. (not altering text)

C1 Sch. 8 modified (with effect in accordance with s. 39(4)(a)(5) of the amending Act) by Finance Act 1995 (c. 4), s. 39(3), Sch. 6 para. 37

Exclusion of premiums taxed under Schedule A etc. U.K.

[F1 7A U.K. References in paragraphs 5 to 7 above to an amount brought into account as a receipt of a Schedule A business include references to an amount brought into account as a receipt of an overseas property business.]

Textual Amendments

F1 Sch. 8 para. 7A substituted (with effect in accordance with s. 38 of the amending Act) by Finance Act 1998 (c. 36), Sch. 5 para. 63(5) (with Sch. 5 para. 73)