Taxation of Chargeable Gains Act 1992

[F1 Introduction U.K.

Textual Amendments

F1 Sch. C1 inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 37

10 (1) This Part of this Schedule sets out the rules for determining, for the purposes of this Schedule and section 14F, whether or not a scheme is a widely-marketed scheme at any time. U.K.

(2) In this Part of this Schedule “scheme” has the same meaning as in section 14F.]