126 Capital gains on stock dividends
Finance Act 1998 (1998 c 36) | Legislation

Stock dividends

126  Capital gains on stock dividends

(1)     For sections 141 and 142 of the Taxation of Chargeable Gains Act 1992 (stock dividends) there shall be substituted the following section—

“142 Capital gains on stock dividends

(1)     This section

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