SCHEDULES

SCHEDULE 6Consequential Amendments

Part 2Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12)

218

In section 271 (other miscellaneous exemptions), for subsection (1)(c) substitute—

c

any gain accruing to a person from his acquisition and disposal of assets held by him as part of a fund—

i

mentioned in section 614(2) of the Taxes Act,

ii

to which section 615(3) of the Taxes Act applies, or

iii

mentioned in section 648, 649, 650, 651 or 653 of ITEPA 2003;