There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Cross Heading: Taxation of Chargeable Gains Act 1992 (c. 12).
163U.K.TCGA 1992 is amended as follows.
164U.K.In section 108(1)(c) (identification of relevant securities for corporation tax) for “made under section 41(1) of the Finance Act 2008” substitute “ under section 354(1) of TIOPA 2010 ”.
165U.K.In section 212(1)(b) (annual deemed disposal of unit trusts etc) for “section 40A of the Finance Act 2008” substitute “ section 355 of TIOPA 2010 ”.
166U.K.In Schedule 7AD (gains of insurance company from venture capital investment partnership) in paragraph 7(1) for “made under section 41(1) of the Finance Act 2008” substitute “ under section 354(1) of TIOPA 2010 ”.
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