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Legislation

Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Capital distribution in respect of shares, etc.

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Section 72 Distribution which is not a new holding within Chapter II.
Section 73 Disposal of right to acquire shares.

Part IV Shares and Securities
Crossheading Capital distribution in respect of shares, etc.

Crossheading Capital distribution in respect of shares, etc.

From legislation.gov.uk

Contents

Section 72 Distribution which is not a new holding within Chapter II.
Section 73 Disposal of right to acquire shares.