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Finance Act 2000
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13(1)Section 174 of the [1992 c. 12.] Taxation of Chargeable Gains Act 1992 is amended as follows.
(2)In subsection (4) for “at a time when both were members of the group” substitute “in a transfer to which section 171(1) applied”.
(3)Subsection (5) shall cease to have effect.
(4)The above amendments, and the main amendments so far as they apply for the purposes of section 174, have effect in relation to acquisitions on or after 1st April 2000.
(5)Any question whether a company was, in relation to times before 1st April 2000, a member of a group shall be determined in accordance with section 170 of the Taxation of Chargeable Gains Act 1992 as it stood before the main amendments.
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