Part 7 Miscellaneous
Finance Act 2012 (2012 c 14) | Legislation

Part 7 Miscellaneous

Deeply discounted securities: incidental expenses

48

(1)     In section 455 of ITTOIA 2005 (listed securities held since 26 March 2003: calculating the profit or loss on disposals)—

(a)     in subsection (1), after “incurred†insert “before 6 April 2015â€, and

(b)     in subsection (3)(b), after “incurred†insert “before 6 April 2015â€.

(2)     The amendments made by this paragraph have effect for the tax year 2015-16 and subsequent tax years.

Grants for giving up agricultural land

49

(1)     Section 249 of TCGA 1992 (grants for giving up agricultural land) is repealed.

(2)     Accordingly, the italic heading before that section becomes “Woodlandsâ€.

(3)     The amendments made by this paragraph have effect

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