Finance Act 1999
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Change 1
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.
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.
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