Taxation of Chargeable Gains Act 1992 section 33A

Modification of sections 30 to 33 in relation to chargeable intangible asset

Section 33A modified the application of the value shifting rules in sections 30 to 33 where chargeable intangible assets were involved, but has been effectively removed from the legislation.

• Section 33A adapted the value shifting provisions of sections 30 to 33 for situations involving chargeable intangible assets.
• The section was effectively omitted by Finance Act 2011, section 44 and Schedule 9, paragraph 2.
• The change replaced former sections 31 to 34 with a new consolidated section 31.
• The repeal applies to disposals of shares or securities made by companies on or after 19 July 2011.