SCHEDULES
SCHEDULE 26Meaning of "recognised stock exchange" etc
Minor and consequential amendments
8
1
TCGA 1992 is amended as follows.
2
In section 130(1)(a) (composite new holdings)—
a
for “had quoted market values” substitute “
were listed
”
, and
b
omit “in the United Kingdom or elsewhere”.
3
In section 144(8)(a)
(options and forfeited deposits), for “quoted on” substitute “
listed on
”
.
4
In section 146(4)(b) (options: application of rules as to wasting assets), omit “in the United Kingdom or elsewhere”.
5
In section 273(2)
(unquoted shares and securities), for “quoted” substitute “
listed
”
.
6
Omit section 285 (recognised investment exchanges).