SCHEDULES
SCHEDULE 4 Taxation Provisions
Part I Corporation Tax
Chargeable gains: section 30 of the 1992 Act
4
Section 30 of the 1992 Act (tax-free benefits) shall not apply in any case where—
(a)
a reduction in the value of any asset, or
(b)
the conferring of any tax-free benefit,
results from any provision made by or under so much of any restructuring scheme as relates to a relevant transfer.