Taxation of Chargeable Gains Act 1992 (c. 12)

Part VI U.K. Companies, oil, insurance etc.

Chapter I U.K. Companies

Companies leaving groups U.K.

F1 179B Roll-over of degrouping charge on business assets U.K.

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Textual Amendments

F1 S. 179B repealed (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 5(b)