Taxation of Chargeable Gains Act 1992

[F1 Recovery of charge postponed on transfer of assets to non-resident company U.K.

Textual Amendments

F1 Sch. 7AC inserted (with effect in accordance with s. 44(3)(4) of the amending Act) by Finance Act 2002 (c. 23), Sch. 8 para. 1

F2 35 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F2 Sch. 7AC para. 35 omitted (with effect in accordance with s. 37(3) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 37(2)