SCHEDULES
SCHEDULE 9Leases of plant or machinery: miscellaneous amendments
Taxation of Chargeable Gains Act 1992
Definition of market value
6
1
Section 272 of TCGA 1992 (valuation: general) is amended as follows.
2
In subsection (6)
(subjection to other provisions) after “subject to” insert “
sections 25A and 41A and
”
.