SCHEDULES
SCHEDULE 12Settlements: amendment of TCGA 1992 etc
Part 3Consequential and minor amendments
General
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)
”
.
2
This paragraph shall come into force on 6th April 2006.