FINANCE ACT 1986 (C. 41)

37  [Amends FA 1986, s. 24(5).]

INCOME AND CORPORATION TAXES ACT 1988 (C. 1)

40  [Amends ICTA 1988, s. 187(10).]

TAXATION OF CHARGEABLE GAINS ACT 1992 (C. 12)

46  The Taxation of Chargeable Gains Act 1992 is amended as follows.

47  [Amends TCGA 1992, s. 140E.]

History

Para. 47 amended by FA 2014, s. 298 and Sch. 39, para. 3, with effect from 1 August 2014 (i.e. the date the provisions come into effect).


48  [Amends TCGA 1992, s. 140F(1)(b).]

History

Para. 48 amended by FA 2014, s. 298 and Sch. 39, para. 4, with effect from 1 August 2014 (i.e. the date the provisions come into effect).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.