Section 109

MEANING OF “RECOGNISED STOCK EXCHANGE” ETC IN TAX ACTS AND TCGA 1992

1  [Substitutes ITA 2007, s. 1005.]

2  [Repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1.]

History

Para. 2 repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2010, and for income tax and capital gains tax purposes for the tax year 2010–11 and subsequent tax years.


3  [Inserts TCGA 1992, s. 288(5A), (5B).]

VALUATION OF SHARES LISTED ON RECOGNISED STOCK EXCHANGE FOR PURPOSES OF TCGA 1992 ETC

Related Commentary  

4(1)  [Substitutes TCGA 1992, s. 272(3) and (4).]

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