SCHEDULES
SCHEDULE 9Chargeable gains: share exchanges and company reconstructions
Part 2Consequential amendments
4Taxes Act 1988
1
The Taxes Act 1988 is amended as follows.
2
In section 299 (disposal of shares)—
F1a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
in subsection (4C), as that section applies to shares issued before 1st January 1994 (business expansion scheme),
for “(whether or not by virtue of section 135(3) of that Act)" substitute “
(including a case where that section applies by virtue of any enactment relating to chargeable gains)
”
, and for the words from “shall be construed" to the end substitute “
have the same meaning as in section 127 of the 1992 Act (or, as the case may be, that section as applied by virtue of the enactment concerned)
”
.
F23
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F34
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F45
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F46
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F57
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