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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Deep discount securities, the accrued income scheme etc.

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Section 118 Amount to be treated as consideration on disposal of deep discount securities etc.
Section 119 Transfers of securities subject to the accrued income scheme.
Section 119A Increase in expenditure by reference to tax charged in relation to employment-related securities
Section 119B Section 119A: unchargeable, and unremitted chargeable, foreign securities income
Section 119C Section 119A: unremitted Part 7A income
Section 120 Increase in expenditure by reference to tax charged in relation to shares etc.

Deep discount securities, the accrued income scheme etc.
Amount to be treated as consideration on disposal of deep discount securities etc.

Section 118 | Amount to be treated as consideration on disposal of deep discount securities etc.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 118 repealed (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 41 Pt. V(3) (with Sch. 15)