Introduction
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Finance Act 2002 SCHEDULE 10 — Chargeable gains: taper relief: minor amendments
Periods of share ownership that do not count because of change of activity by company
2
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Periods of share ownership not to count where company is not active
3
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Meaning of “holding company"
4
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Meaning of “interest in shares"
5
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Meaning of “joint venture company" and “qualifying shareholding"
6
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Meaning of “ordinary share capital"
7
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Debentures to be treated as shares
8
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Meaning of “trading company"
9
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Meaning of “trading group"
10
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Joint venture companies
11
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Joint enterprise companies
12
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Back to Finance Act 2002 — full text
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