Taxation of Chargeable Gains Act 1992

[F1Effect in relation to company invested in of earlier company reconstruction, demerger etcU.K.

Textual Amendments

F1Sch. 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

25U.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).]