This is the original version (as it was originally enacted).
8(1)TCGA 1992 is amended as follows.
(2)In section 130(1)(a) (composite new holdings)—
(a)for “had quoted market values” substitute “were listed”, and
(b)omit “in the United Kingdom or elsewhere”.
(3)In section 144(8)(a) (options and forfeited deposits), for “quoted on” substitute “listed on”.
(4)In section 146(4)(b) (options: application of rules as to wasting assets), omit “in the United Kingdom or elsewhere”.
(5)In section 273(2) (unquoted shares and securities), for “quoted” substitute “listed”.
(6)Omit section 285 (recognised investment exchanges).
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
