S. 105(1)-(5) repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)

S. 105(6) omitted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 17 para. 3(a)

S. 106 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)

S. 107 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)

http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/IV/crossheading/company-migration/2016-09-15Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-23Expert Participation2016-09-15Part III Income Tax, Corporation Tax and Capital Gains Taxchapter IV Capital Gains Company migration
105 Deemed disposal of assets on company ceasing to be resident in U.K.(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)

This section and sections 106 and 107 below shall be deemed to have come into force on 15th March 1988.

106. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

107. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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S. 105(1)-(5) repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by
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<ref eId="c00523" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289">ss. 289</ref>
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<ref eId="c00524" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
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<ref eId="c00525" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12">Sch.12</ref>
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<ref eId="c00527" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3">201(3)</ref>
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<ref eId="c00528" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
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<ref eId="c00529" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22">Sch. 11 paras. 22</ref>
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<p>
<ref eId="c00532" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/106">S. 106</ref>
repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by
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<ref eId="c00534" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289">ss. 289</ref>
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<ref eId="c00535" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
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<ref eId="c00538" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3">201(3)</ref>
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<ref eId="c00539" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
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<ref eId="c00540" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22">Sch. 11 paras. 22</ref>
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<ref eId="c00543" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/107">S. 107</ref>
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<ref eId="c00550" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
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<heading> Income Tax, Corporation Tax and Capital Gains Tax</heading>
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<heading> Capital Gains</heading>
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Deemed disposal of assets on company ceasing to be resident in
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(2)
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<noteRef href="#c13528651" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
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(4)
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(5)
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(6)
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<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
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<p>This section and sections 106 and 107 below shall be deemed to have come into force on 15th March 1988.</p>
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106
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107
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