Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Taxation of Chargeable Gains Act 1992
232
In section 125(6) (shares in close company transferring assets at an undervalue)—
a
in the definition of “associate” for “section 417 of the Taxes Act” substitute “
section 448 of CTA 2010
”
, and
b
in the definition of “participator” for “section 417 of the Taxes Act” substitute “
section 454 of CTA 2010
”
.