Taxation of Chargeable Gains Act 1992 section 183

Disposals of shares

Section 183 previously dealt with the treatment of disposals of shares for chargeable gains purposes, but has been fully repealed.

• Section 183 originally provided rules concerning the disposal of shares for capital gains tax purposes.
• The section was repealed by the Finance Act 1994, under section 93(7) and Schedule 26 Part V(8).
• The repeal applies to all disposals of shares made on or after 30 November 1993.
• As a repealed provision, section 183 has no continuing effect and is no longer applicable to any current transactions.