SCHEDULE 12U.K.Settlements: amendment of TCGA 1992 etc
Part 3U.K.Consequential and minor amendments
GeneralU.K.
18(1)In section 109(2)(a) (share pooling: pre-1982 holdings) after “for the purposes of this Act” insert “ (subject to express provision to the contrary) ”.U.K.
(2)This paragraph shall come into force on 6th April 2006.