Part VIU.K. Companies, oil, insurance etc.

Chapter IU.K. Companies

Non-resident and dual resident companiesU.K.

F1187ADeemed disposal under section 185: ATED-related gains and lossesU.K.

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

Textual Amendments

F1S. 187A omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 66