The following provisions in TCGA 1992 were amended in relation to disposals on or after 1 April 1996, so that references to ‘quoted’ become references to ‘listed’:-

Section 144(8)(b), definition of a traded option, see CG55512;

Section 165(2)(b)(i), shares or securities in the context of relief for gifts of business assets, see CG66940;

Section 276(2)(c) and (6), shares in the context of exploration or exploitation rights;

Section 281(3)(c), shares in the context of payment by instalment of tax on gifts, see CG66520;

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