Schedule 10 - Chargeable gains: taper relief: minor amendments
Finance Bill
Amendment proposed [this day]: No. 30, in page 179, line 30, at end insert—
'Conditions for shares to qualify as business assets
1A (1) Paragraph 4 (conditions for shares to qualify as business assets) is amended as follows.
(2) In sub-paragraph (2) for ''if at that time'' substitute ''if at the time it was acquired''.
(3) In sub-paragraph (3) for ''if at that time'' substitute ''if at the time it was acquired''.
(4) In sub-paragraph (4) for ''if at that time'' substitute ''if at the time it was acquired''.'.—[Mr. Flight]
Question again proposed, That the amendment be made.