SCHEDULES

SCHEDULE 6Consequential Amendments

Part 2Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12)

212

After section 149B insert—

“149CPriority share allocations

Section 17(1) shall not apply to an acquisition of shares if section 542 or 544 of ITEPA 2003 applies in relation to it.”