Taxation of Chargeable Gains Act 1992 (c. 12)

Part IV U.K. Shares, securities, options etc.

Modifications etc. (not altering text)

C1 Pt. IV: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)

Chapter III U.K. Miscellaneous provisions relating to commodities, futures, options and other securities

[F1 150D Enterprise investment scheme: application of taper relief U.K.

Schedule 5BA to this Act (which provides for the application of taper relief in cases where relief under Schedule 5B, or Chapter III of Part VII of the Taxes Act, applies) shall have effect.]

Textual Amendments

F1 S. 150D inserted (27.7.1999) by Finance Act 1999 (c. 16), s. 72(1)