Finance Act 2000

Schedule 2 to the Taxation of Chargeable Gains Act 1992U.K.

37U.K.The main amendments have effect for the purposes of paragraph 5 of Schedule 2 to the M1Taxation of Chargeable Gains Act 1992 (disposals of assets held on 6th April 1965) in relation to any determination whether, at any time on or after 1st April 2000, a company is a member, or the principal company, of a group of companies.

Marginal Citations