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Contents

Legislation
Finance Act 2006

Crossheading Miscellaneous

  • Section 136A Connected persons
  • Section 137 Insurance companies
  • Section 138 Joint ventures
  • Section 139 Manufactured dividends
  • Section 140 Penalties for failure to give notice, etc
  • Section 141 Effect of deemed disposal and re-acquisition
  • Section 142 Interpretation
  • Section 143 Housing investment trusts: repeal
  1. Miscellaneous
  2. Insurance companies

Section 137 | Insurance companies

From legislation.gov.uk

In section 212(1) of TCGA 1992 (annual deemed disposal of holdings of certain assets) after paragraph (b) insert—.

(c)shares in a company to which Part 4 of the Finance Act 2006 applies (Real Estate Investment Trusts),

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