This
adran has no associated
Nodiadau Esboniadol
58U.K.In CTA 2009, in section 2 (charge to corporation tax), in subsection (2A), for the words from “under” to the end substitute “under—
(a)section 2B of TCGA 1992 (companies etc chargeable to capital gains tax on ATED-related gains on relevant high value disposals), or
(b)section 14D or 188D of that Act (persons chargeable to capital gains tax on NRCGT gains on non-resident CGT disposals).”