Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 18 U.K. Part 3: consequential amendments

Taxation of Chargeable Gains Act 1992 U.K.

14 U.K. TCGA 1992 is amended as follows.

15 U.K. In section 100(2B)(b) (exemption for authorised unit trusts etc), for “section 466(2) of the Taxes Act” substitute “ section 172 of the Finance Act 2012 ”.

16 U.K. In section 171(5) (transfers within a group: general provisions), for “section 461B of the Taxes Act” substitute “ section 165 of the Finance Act 2012 ”.