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Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Disposals by companies with substantial shareholding

  • Section 192A Exemptions for gains or losses on disposal of shares etc
  1. Disposals by companies with substantial shareholding
  2. Exemptions for gains or losses on disposal of shares etc

Section 192A | Exemptions for gains or losses on disposal of shares etc

From legislation.gov.uk

Schedule 7AC (exemptions for disposal of shares etc by companies with substantial shareholding) has effect.F1

Notes

  1. F1

    S. 192A and cross-heading inserted (with application in accordance with s. 44(3) of the amending Act) by Finance Act 2002 (c. 23), s. 44(1)

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