SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings

Part 6 U.K. Losses on disposal of shares

Substitution of new shares for old shares U.K.

49 (1) Section 146 does not apply in relation to shares issued before 6 April 1998. U.K.

F1 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 2 para. 49(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)