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Finance Act 2000
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41(1)In section 136 of the [1993 c. 34.] Finance Act 1993 (exchange gains and losses: arm’s length test in relation to assets and liabilities), for subsection (12)(d) substitute—
“(d)any question whether companies are members of the same group shall be determined in accordance with section 170 of the [1992 c. 12.] Taxation of Chargeable Gains Act 1992.”
(2)The above amendment, and the main amendments so far as they apply for the purposes of section 136, have effect in relation to accrual periods beginning on or after 1st April 2000.
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