66 Qualifying corporate bonds: provision consequential on s 65
Finance Act 1999 (1999 c 16) | Legislation

66  Qualifying corporate bonds: provision consequential on s 65

(1)     This section applies where—

(a)     before 15th February 1999 there occurred a transaction (“the relevant transaction”) to which sections 127 to 130 of the Taxation of Chargeable Gains Act 1992 applied; and

(b)     the new holding (within the meaning given by section 126 of that Act) consisted of or included something (“the

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