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Negligible Values

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16 October 2000

Issue: 3779 / Categories:

The Inland Revenue has accepted that all the equity in the following companies became of negligible value, within the meaning of section 24(2), Taxation of Chargeable Gains Act 1992, on the dates shown. These decisions relate to the Quarter to 30 September 2000.

Company Date Year
Church Foods (UK) Limited 25.10.99 99-00
Heritage plc 5.4.97 96-97

The Inland Revenue has accepted that all the equity in the following companies became of negligible value, within the meaning of section 24(2), Taxation of Chargeable Gains Act 1992, on the dates shown. These decisions relate to the Quarter to 30 September 2000.

Company Date Year
Church Foods (UK) Limited 25.10.99 99-00
Heritage plc 5.4.97 96-97

Issue: 3779 / Categories:

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