Statutory Instruments

2006 No. 3291

Capital gains tax

The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 2006

Made

11th December 2006

Laid before the House of Commons

11th December 2006

Coming into force

1st January 2007

The Treasury make the following Regulations in exercise of the powers conferred by section 117(12) of the Taxation of Chargeable Gains Act 1992(1):

(1)