70 Chargeable amounts
Finance Act 1989 (1989 c 26) | Legislation

70  Chargeable amounts

(1)     This section has effect to determine the chargeable amount for the purposes of section 68 above.

(2)     If the chargeable event falls within section 69(1)(a), (b) or (c) above the following rules shall apply—

(a)     if the event constitutes a disposal of the securities by the trustees

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