SCHEDULES

SCHEDULE 2U.K.Transitionals and savings

Part 6U.K.Losses on disposal of shares

Substitution of new shares for old sharesU.K.

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

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

Textual Amendments

F1Sch. 2 para. 49(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)