Part II Income Tax, Corporation Tax and Capital Gains Tax
Chapter I General
Chargeable gains
90 Insurance: transfers of business.
1
In section 211 of the Taxation of Chargeable Gains Act 1992 (insurance: transfers of business) in subsection (2)(b) for “(c)” there shall be substituted “
(b)
”
.
2
This section shall apply in relation to transfers made on or after 17th July 1992.