SCHEDULES
F1SCHEDULE 10Chargeable gains: taper relief: minor amendments
F11Introduction
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12Periods of share ownership that do not count because of change of activity by company
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13Periods of share ownership not to count where company is not active
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14Meaning of “holding company"
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F15Meaning of “interest in shares"
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F16Meaning of “joint venture company" and “qualifying shareholding"
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17Meaning of “ordinary share capital"
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F18Debentures to be treated as shares
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F19Meaning of “trading company"
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F110Meaning of “trading group"
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F111Joint venture companies
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F112Joint enterprise companies
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 10 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. 55(e)(iii)