Finance Act 2007

Amendment of Schedule 15 (list of bodies for purposes of section 610) to Principal Act.

54.— (1) Part 1 of Schedule 15 to the Principal Act is amended in paragraphs 3, 37 and 38 by deleting “gain” and substituting “gain or, if greater, the consideration for the disposal under the Capital Gains Tax Acts”.

(2) This section applies to disposals made on or after 1 February 2007.