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Finance Act 1967
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- UK Public General Acts
- 1967 c. 54
- SCHEDULE 13
- PART II
- Exchange of shares and...
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Exchange of shares and securities under nationalisation Acts : short-term gains
12For the purposes of paragraph 11 of Schedule 9 to the Finance Act 1962 (conversion of securities not to involve any disposal of the old holding or any acquisition of the new holding) ' conversion of securities' shall include any exchange of securities effected in pursuance of the [1967 c. 17.] Iron and Steel Act 1967 or any other enactment (including an enactment passed after this Act) which provides for the compulsory acquisition of any shares or securities and the issue of securities or other securities instead.
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