For sections 141 and 142 of the Taxation of Chargeable Gains Act 1992 (stock dividends) there shall be substituted the following section—
This section applies to any share capital issued on or after 6th April 1998.
Section 126: Capital gains on stock dividends.
Finance Act 1998 · 1998 c. 36View on legislation.gov.uk
Part III: Income Tax, Corporation Tax and Capital Gains Tax — Chapter II: Taxation of Chargeable Gains
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