Section 73 | Deferred gains: gain accruing on part disposal, etc.

(1)Schedule 8 to this Act (which amends Schedule 5B to the Taxation of Chargeable Gains Act 1992 in relation to cases where there is a disposal of some, but not all, of the shares to which relief under that Schedule is attributable) shall have effect.

(2)The amendments made by Schedule 8 to this Act have effect in relation to shares issued on or after 6th April 1999.