MAIN AMENDMENTS

Related HMRC Manuals

1(1)  In section 170 of the Taxation of Chargeable Gains Act 1992 (groups of companies: interpretation), the following provisions shall cease to have effect

(a)[Repeals TCGA 1992, s. 170(2)(a).]

1(2)  The above amendments (referred to in this Schedule as “the main amendments”) have effect in accordance with the following provisions of this Schedule.

TRANSFERS WITHIN A GROUP

2(1)  Section 171 of the Taxation of Chargeable Gains Act 1992 (transfers within a group: general provisions) is amended as follows.

2(2)  [Substitutes TCGA 1992, s. 171(1).]

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