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Finance Act 2004
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Version Superseded: 21/07/2008
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3(1)Section 165 of the Taxation of Chargeable Gains Act 1992 is amended as follows.U.K.
(2)In subsection (1) (circumstances in which subsection (4) applies, subject to certain provisions) for “and 169” substitute “ , 169, 169B and 169C ”.
(3)In subsection (3) (relief not to apply to disposal in certain cases) after paragraph (b) insert—
“(ba)in the case of a disposal of shares or securities, the transferee is a company,”.
(4)In subsection (8) (definitions) for paragraph (aa) substitute—
“(aa)“holding company” has the meaning given by paragraph 22(1), “trading company” has the meaning given by paragraph 22A, and “trading group” has the meaning given by paragraph 22B, of Schedule A1; and”.
(5)In subsection (10) (deduction to be allowed in computing chargeable gain on subsequent disposal by transferee, where disposal by transferor is chargeable transfer for inheritance tax purposes) for “after 13th March 1989, in respect of which a claim is made under this section,” substitute “ in relation to which subsection (4) above applies ”.
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