Part 2 Consequential Amendments
Finance Act 2002 (2002 c 23) | Legislation

Part 2 Consequential Amendments

Taxes Act 1988

4

(1)     The Taxes Act 1988 is amended as follows.

(2)     In section 299 (disposal of shares)—

(a)     . . .

(b)     in subsection (4C), as that section applies to shares issued before 1st January 1994 (business expansion scheme),

for “(whether or not by virtue of section 135(3) of that Act)†substitute “(including a case where that section applies by virtue of any enactment relating to chargeable gains)â€, and for the words from “shall be construed†to the end substitute “have the same meaning as in section 127 of the 1992 Act (or, as the case may be, that section as applied by virtue of the enactment concerned)â€.

(3)     . . .

(4)     . . .

(5)     . . .

(6)     . . .

(7)     . . .

Taxation of Chargeable Gains Act 1992

5

(1)     The Taxation of Chargeable Gains Act 1992 (c 12) is amended as follows.

(2)

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