Point in time view as at 06/04/2009.
Finance Act 2007, Paragraph 3 is up to date with all changes known to be in force on or before 03 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.
3U.K.In section 288 of TCGA 1992 (interpretation), after subsection (5) insert—
“(5A)References in this Act to shares or securities which are listed on a recognised stock exchange shall be construed in accordance with subsections (3) and (4) of section 1005 of ITA 2007.
(5B)References in this Act to shares or securities which are included in the official UK list shall be construed in accordance with subsection (5) of that section.”
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