A4.128 Chargeable gains

A4.128 Chargeable gains

Note that these provisions are repealed with effect from 31 March 2012 and replaced with new data-gathering powers under FA 2011, Sch 23, see A6.325–A6.345.

An HMRC officer may by notice in writing require a return of information relating to the calculation of chargeable gains from1:

  1.  

    (a)     issuing houses and other persons issuing or placing shares or securities in any company;

  2.  

    (b)     members (other than market makers) of a stock exchange in the UK;

  3.  

    (c)     agents or brokers (other than members of a stock exchange) acting in the UK in transactions in shares or securities;

  4.  

    (d)     the committee

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