Section 116 of the Taxation of Chargeable Gains Act 1992U.K.
19(1)In section 116 of the M1Taxation of Chargeable Gains Act 1992 (reorganisations, conversions and reconstructions), in subsection (11) for “171(1) or 172" substitute “ or 171(1) ”.U.K.
(2)The above amendment has effect in accordance with paragraph 3(2).
Marginal Citations