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Capital Gains Tax Act 1979 (repealed 6.3.1992)
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Changes over time for: Section 123A
Version Superseded: 06/04/1992
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - Stop date 06/04/1992- Amendment
Status:
Point in time view as at 01/02/1991. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Capital Gains Tax Act 1979 (repealed 6.3.1992), Section 123A.
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[F1123A(1)For the purposes of this Act any asset transferred on the transfer of the trade shall be deemed to be for a consideration such that no gain or loss accrues to the transferor on its transfer; and for the purposes of Schedule 5 to this Act the transferee shall be treated as if the acquisition by the transferor of any asset so transferred had been the transferee’s acquisition thereof.
(2)This section applies only where the trade transferred is transferred from any body corporate other than a limited liability company to a harbour authority by or under a certified harbour reorganisation scheme (within the meaning of section 518 of the Taxes Act 1988) which provides also for the dissolution of the transferor.]
Textual Amendments
Modifications etc. (not altering text)
C1See Finance Act 1988 (c. 39, SIF 63;1, 2), s. 96 and Sch. 8 para. 1
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