Statute
Section 379 — Income Tax Act 2007: Meaning of “disposal”
Text of the provision Official document
Meaning of “disposal” 379 1 Subject to subsection (2), in this Part “disposal” is read in accordance with TCGA 1992, and related expressions are read accordingly.
2 An investor is treated as disposing of any securities or shares which but for section 151BC(1) of TCGA 1992 the investor—
a would be treated as exchanging for other securities or shares by virtue of section 136 of that Act, or b would be so treated but for section 137(1) of that Act (which restricts section 136 to genuine reconstructions).
Official source: legislation.gov.uk
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