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 section 106
Disposal of shares and securities by company within prescribed period of acquisition
Section 106 previously dealt with the tax treatment of shares and securities disposed of by a company within a prescribed period after acquiring them, but this provision has been repealed and no longer applies to disposals made on or after 5 December 2005.
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.