Version Superseded: 12/02/2019
Point in time view as at 15/09/2016. This version of this provision has been superseded.
Taxation of Chargeable Gains Act 1992, Section 188H is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)Anything required or authorised to be done under this Act or the Management Act by or in relation to the relevant body of an NRCGT group is required or authorised to be done by or in relation to all the responsible members of that NRCGT group for that tax year.
(2)The “responsible members” of an NRCGT group for a tax year are—
(a)all the companies which are members of the NRCGT group at any time in that tax year, and
(b)any companies which have subsequently become members of the NRCGT group.
(3)This section is subject to section 188J (representative company).]
Textual Amendments
F1Ss. 188A-188K and cross-heading inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 30
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