SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Taxation of Chargeable Gains Act 1992 (c. 12)
348
1
Amend Schedule 7C (reliefs for transfers to approved share plans) as follows.
2
In paragraph 2(6)
(conditions relating to the disposal), in the definition of “ordinary share capital” for “section 832(1) of the Taxes Act” substitute “
section 989 of ITA 2007
”
.
3
In paragraph 7(1) and (3)
(shares: special provision) after “Taxes Act” insert “
or Part 5 of ITA 2007
”
.