Taxation of Chargeable Gains Act 1992 (c. 12)

Part VI U.K. Companies, oil, insurance etc.

Chapter I U.K. Companies

Non-resident and dual resident companies U.K.

F1 186 Deemed disposal of assets on company ceasing to be liable to U.K. taxation. U.K.

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Textual Amendments

F1 S. 186 repealed (with effect in accordance with s. 251(1)(a)(9) of the amending Act) by Finance Act 1994 (c. 9), s. 251(9), Sch. 26 Pt. VIII(1)