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.

188 Dual resident companies: deemed disposal of certain assets. U.K.

F1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 188 repealed (retrospective to 30.11.1993) by Finance Act 1994 (c. 9), s. 251(1)(a)(10), Sch. 26 Pt. 8(1)