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Taxation of Chargeable Gains Act 1992
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Changes over time for: Section 217C
No versions valid at: 06/04/1992
Alternative versions:
- 19/02/1993- Amendment
- 06/04/1992
Point in time - 28/07/2000- Amendment
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Taxation of Chargeable Gains Act 1992, Section 217C is up to date with all changes known to be in force on or before 05 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.
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Valid from 19/02/1993
[F1217CSubsequent disposal of assets by incorporated society etc.U.K.
(1)Where any asset acquired on a disposal to which section 217A(3) applies is subsequently disposed of by the incorporated society, section 41 shall apply as if any capital allowance made to the registered society in respect of the asset had been made to the incorporated society.
(2)If the disposal by the incorporated society is in relevant circumstances for the purposes of section 174(1), the disposal to which section 217A(3) applies shall for those purposes be taken to have been a previous transfer of the asset in relevant circumstances.]
Textual Amendments
F1S. 217C inserted (19.2.1993) by 1992 c. 48, s. 56, Sch. 9 para. 21(3); S.I. 1993/236, art.2
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