SCHEDULES

[F1 SCHEDULE 7AC U.K.Exemptions for disposals by companies with substantial shareholding

Textual Amendments

F1 Sch. 7AC inserted (with effect in accordance with s. 44(3)(4) of the amending Act) by Finance Act 2002 (c. 23), Sch. 8 para. 1

Part 3 U.K.Requirements to be met in relation to F2 ... company invested in

Textual Amendments

F2 Words in Sch. 7AC Pt. 3 heading omitted (with effect in accordance with s. 27(6) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 27(2)(c)

Effect in relation to company invested in of earlier company reconstruction, demerger etc U.K.

25 U.K.The provisions of—

(a) paragraph 14 (effect of earlier company reconstruction etc), and

(b) paragraph 15 (effect of earlier demerger),

have effect in relation to the requirements of paragraph 19 (requirements in relation to company invested in) as they have effect in relation to the requirement of paragraph 7 (the substantial shareholding requirement).]