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Legislation
Finance Act 1991

SCHEDULE 10 BUILDING SOCIETIES: QUALIFYING SHARES

  • Crossheading Capital gains: exemption
  • Crossheading Accrued income scheme: inclusion
  • Crossheading Incidental costs of issue
  • Crossheading Preferential rights of acquisition
  1. Finance Act 1991
  2. BUILDING SOCIETIES: QUALIFYING SHARES

Schedule 10 | BUILDING SOCIETIES: QUALIFYING SHARES

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Capital gains: exemption

(1)RepealedF1

Accrued income scheme: inclusion

(2)RepealedF2

Incidental costs of issue

(3)RepealedF3

Preferential rights of acquisition

(4)RepealedF4

Notes

  1. F1

    Sch. 10 para. 1 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

  2. F2

    Sch. 10 para. 2 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

  3. F3

    Sch. 10 para. 3 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

  4. F4

    Sch. 10 para. 4 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

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