Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 Schedule A1 paragraph 12
Periods of share ownership not to count in a case of value shifting
Paragraph 12 of Schedule A1 deals with the restriction on taper relief where value shifting arrangements have been used to manipulate the period of share ownership.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.