Point in time view as at 19/07/2007.
Finance Act 2007, Paragraph 5 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
5(1)TCGA 1992 is amended as follows.U.K.
(2)In section 210B(6)(a) (disposal and acquisition of section 440A securities), for the words after “are” substitute “ assets within section 212(1). ”
(3)Omit—
(a)section 212(2A) (disapplication of section 212(1) to assets treated as representing rights under a creditor relationship),
(b)section 214 (rights under authorised unit trusts etc: transitional provisions), and
(c)section 214A (further transitional provisions).
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