SCHEDULES

SCHEDULE 10 E+W+S Taxation provisions relating to transfer schemes

Part 4 E+W+S Other provisions concerning transfers

Chargeable gains: value shifting E+W+S

31 E+W+S No scheme made under section 1(2) or 12 is to be regarded as a scheme or arrangement for the purposes of section 30 of the 1992 Act.

Commencement Information

I1 Sch. 10 para. 31 in force at 8.6.2005 for specified purposes by S.I. 2005/1444, art. 2(1), Sch. 1

I2 Sch. 10 para. 31 in force at 24.7.2005 in so far as not already in force by S.I. 2005/1909, art. 2, Sch.