Finance Act 2000 (c. 17)

SCHEDULES

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

Part II U.K. Minor and consequential amendments

Section 140 of the Taxation of Chargeable Gains Act 1992 U.K.

23 (1) In section 140 of the Taxation of Chargeable Gains Act 1992 (postponement of charge on transfer of assets to non-resident company), in subsection (6)(b) for “apart from section 170(2)(a) and (9)" substitute “ if subsections (1)(b) and (1A) of that section and section 170(9) were disregarded ”. U.K.

(2) The above amendment has effect in relation to disposals on or after 1st April 2000.