TCGA 1992U.K.
This section has no associated Explanatory Memorandum
34. In section 100 M1 of TCGA 1992 (exemption for authorised unit trusts etc), omit subsections (2) to (2B).
Marginal Citations
M11992 (c.12). Sections 100(2A) and (2B) were inserted by section 20 of the Finance (No 2) Act 2005 (c.22) and amended by paragraph 74 of Schedule 16 and paragraph 15 of Schedule 18 to the Finance Act 2012 (c.14).