http://www.legislation.gov.uk/uksi/2006/3291/signature/madeThe Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 2006Capital gains taxenKing's Printer of Acts of Parliament2016-05-03CAPITAL GAINS TAXThese Regulations amend the definition of “permanent interest-bearing share” in section 117 of the Taxation of Chargeable Gains Act 1992.Dave WattsFrank RoyTwo of the Lords Commissioners of Her Majesty’s Treasury11th December 2006