[F15(1)In section 140A(2), the words “ section 11(2)(b), (c) or (d) of the Taxes Act ” shall be treated as substituted for the words “section 10(3)”.U.K.
(2)This paragraph shall apply in relation to transfers taking place in accounting periods of company B beginning after 31st December 1992.]
Textual Amendments
F1Sch. 7B inserted (27.7.1993) by 1993 c. 34, s. 102(2), Sch.11