Part VI U.K. Companies, oil, insurance etc.

Chapter IV U.K. Miscellaneous cases

[F1 Re-organisations of mutual businesses] U.K.

Textual Amendments

F1 S. 214C and cross-heading inserted (with effect in accordance with s. 121(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 21 para. 7

F2 214C Gains not eligible for taper relief. U.K.

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Textual Amendments

F2 S. 214C and cross-heading omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 35