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Legislation
Taxation of Chargeable Gains Act 1992

SCHEDULE C1 Section 14F: meaning of “closely-held company” and “widely-marketed scheme”

  • PART 1 Meaning of “closely-held company”
  • PART 2 Unit trust schemes and OEICs: widely-marketed schemes
  1. Taxation of Chargeable Gains Act 1992
  2. Section 14F: meaning of “closely-held company” and “widely-marketed scheme”

Schedule C1 | Section 14F: meaning of “closely-held company” and “widely-marketed scheme” F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

PART 1Meaning of “closely-held company”

Introduction

(1)Repealed

Main definition

(2)Repealed

(3)Repealed

(4)Repealed

(5)Repealed

(6)Repealed

Meaning of “control”

(7)Repealed

(8)Repealed

Interpretation

(9)Repealed

PART 2Unit trust schemes and OEICs: widely-marketed schemes

Introduction

(10)Repealed

Widely-marketed schemes

(11)Repealed

Interpretation

(12)Repealed

Notes

  1. F1

    Sch. C1 omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 12

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