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The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 1999
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- 1999 No. 1953
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Statutory Instruments
1999 No. 1953
TAXES
The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 1999
Made
8th July 1999
Laid before the House of Commons
8th July 1999
Coming into force
29th July 1999
The Treasury, in exercise of the powers conferred on them by section 117(12) of the Taxation of Chargeable Gains Act 1992(1), hereby make the following Regulations:
(1)
1992 c. 12; section 117 was amended by section 84(1) of the Finance Act 1993 (c. 34), section 50 of the Finance Act 1995 (c. 4) and section 104 of, and paragraph 61 of Schedule 14 and Schedule 41 Part V(3) to, the Finance Act 1996 (c. 8).
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