http://www.legislation.gov.uk/id/ukpga/2006/25

SCHEDULES

SCHEDULE 12Settlements: amendment of TCGA 1992 etc

Part 3Consequential and minor amendments

General

18

(1)

In section 109(2)(a) (share pooling: pre-1982 holdings) after “for the purposes of this Act” insert “(subject to express provision to the contrary)”.

(2)

This paragraph shall come into force on 6th April 2006.