Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 39 U.K. Repeal of miscellaneous reliefs etc

PART 6 U.K. Mineral leases or agreements

Chargeable gains U.K.

47 U.K. In section 203 of TCGA 1992 (provisions supplementary to sections 201 and 202), in subsection (1), for “as they apply for the interpretation of Chapter 7 of Part 4 of CTA 2009” substitute “ (despite their repeal by paragraph 44(1)(c) of Schedule 39 to the Finance Act 2012) ”.