Finance Act 2006 (c. 25)

SCHEDULES

SCHEDULE 9 U.K. Leases of plant or machinery: miscellaneous amendments

Taxation of Chargeable Gains Act 1992 U.K.

Definition of market value U.K.

6 (1) Section 272 of TCGA 1992 (valuation: general) is amended as follows. U.K.

(2) In subsection (6) (subjection to other provisions) after “subject to” insert “ sections 25A and 41A and ”.