Finance Act 2011, Paragraph 5 is up to date with all changes known to be in force on or before 02 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
5U.K.In TCGA 1992, the following provisions are repealed—
(a)section 179A (reallocation within group of gain or loss accruing under section 179);
(b)section 179B (roll-over of degrouping charge on business assets);
(c)Schedule 7AB (roll-over of degrouping charge: modification of enactments).
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