http://www.legislation.gov.uk/id/ukpga/2000/17

SCHEDULES

SCHEDULE 29 Chargeable gains: non-resident companies and groups etc.

Part II Minor and consequential amendments

Section 97 of the Inheritance Tax Act 1984

14

The main amendments have effect for the purposes of section 97 of the Inheritance Tax Act 1984 (transfer of asset within a group of companies) in relation to disposals on or after 1st April 2000.