Search Legislation

Finance (No. 2) Act 2010

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally enacted).

Amendments of FA 2008

This section has no associated Explanatory Notes

10In Schedule 3 to FA 2008 (entrepreneurs’ relief), in paragraph 7 (transitionals: reorganisations)—

(a)in sub-paragraph (5), for “section 169N(1) to (3)” substitute “section 169N(1) and (2)”;

(b)after sub-paragraph (7) insert—

(7A)Section 169N(3) to (4B) is to apply to the deemed chargeable gain found in accordance with sub-paragraphs (5) to (7).

Back to top

Options/Help