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Finance Act 1998
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139 De-grouping charges.U.K.
(1)In section 179(2B) of the M1Taxation of Chargeable Gains Act 1992 (cases where there is a connection between groups successively left by a company)—
(a)in paragraph (b), for the words from “company which" to “its" there shall be substituted “ person or persons who control the company mentioned in paragraph (a) above or who have had it under their ”;
(b)in paragraph (c), for the words from “company which has" to “its" there shall be substituted “ person or persons who have, at any time in that period, had under their ”; and
(c)in that paragraph, for “fallen", wherever it occurs, there shall be substituted “ been a person falling ”.
(2)Subsection (1) above has effect in relation to a company in any case in which the time of the company’s ceasing to be a member of the second group is on or after 17th March 1998.
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