Related Commentary  Related HMRC Manuals

187  [Repealed by FA 2019, s. 23 and Sch. 8, para. 9(1).]


S. 187 repealed by FA 2019, s. 23 and Sch. 8, para. 9(1), with effect in relation to a company in a case where TCGA 1992, s. 185 applies to the company by reason of its ceasing to be resident in the United Kingdom on or after 1 January 2020. Former s. 187 read as follows:

“Postponement of charge on deemed disposal under section 185 or 186

187(1)  If–

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