[F1192A Exemptions for gains or losses on disposal of shares etcU.K.
Schedule 7AC (exemptions for disposal of shares etc by companies with substantial shareholding) has effect.]
Textual Amendments
F1S. 192A and cross-heading inserted (with application in accordance with s. 44(3) of the amending Act) by Finance Act 2002 (c. 23), s. 44(1)