Finance (No. 2) Act 1992

Other amendmentsU.K.

3In paragraph 6 of that Schedule for “5" there shall be substituted “ 5E ”.

4U.K.In section 272 of the M1Income and Corporation Taxes Act 1970 (groups of companies: definitions) in subsection (1F) (application of Schedule 18 but without paragraph 5(3) etc.) after “5(3)" there shall be inserted “ and 5B to 5E ”.

Marginal Citations

5U.K.In section 170 of the M2Taxation of Chargeable Gains Act 1992 (interpretation of sections 171 to 181) in subsection (8) (application of Schedule 18 but without paragraph 5(3) etc.) after “5(3)" there shall be inserted “ and 5B to 5E ”.

Marginal Citations