SCHEDULES
F1SCHEDULE 10
Annotations:
Amendments (Textual)
Part II Charge to Tax
Retirement benefit schemes
22
In a case where—
a
paragraph 12 above would apply (apart from this paragraph) in the case of a transfer or redemption of a security, and
b
immediately before the transfer or redemption was made the security was held for the purposes of an exempt approved scheme (within the meaning of Chapter I of Part XIV of the Taxes Act 1988),
that paragraph shall not apply in the case of the transfer or redemption.
Sch. 10 repealed (29.4.1996 with effect in accordance with the provisions of Chapter II of Part IV of the amending Act) by 1996 c. 8, ss. 104, 205, Sch. 14 para. 58, Sch. 41 Pt. V(3) Note (with Sch. 15 para. 21)