As of 6 April 1997 this text has repealed
Section 66 (as amended by section 63 of the Finance Act, 1996) of the Finance Act, 1994, is hereby amended as respects disposals made on or after the 6th day of April, 1997 -
(a) by the substitution in the definition of "the specified period" in subsection (1) of "3 years" for "5 years",
(b) by the substitution of the following definition in subsection (1) for the definition of "unquoted company":
" ‘unquoted company’ means a company none of whose shares, stocks or debentures are listed in the official list of a stock exchange or quoted on an unlisted securities market.",
and
(c) by the substitution in subsection (6) of "26 per cent." for "27 per cent.".