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Transport Act 2000
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- UK Public General Acts
- 2000 c. 38
- SCHEDULE 26
- Part IV
- Chargeable gains: groups
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Changes over time for: Cross Heading: Chargeable gains: groups
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- 15/01/2001- Amendment
- 16/10/2015
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Transport Act 2000, Cross Heading: Chargeable gains: groups is up to date with all changes known to be in force on or before 28 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Chargeable gains: groupsU.K.
20(1)Sub-paragraph (2) applies if a company (“the degrouped company”)—U.K.
(a)acquired an asset from another company at any time when both were members of the same group of companies (“the old group”), and
(b)ceases by virtue of a relevant transfer to be a member of the old group.
(2)Section 179 of the 1992 Act (company ceasing to be member of group) is not to treat the degrouped company as having by virtue of the transfer sold and immediately reacquired the asset.
(3)If, disregarding any preparatory transactions, a company would be regarded for the purposes of section 179 of the 1992 Act (and, accordingly, of this paragraph) as ceasing to be a member of a group of companies by virtue of a relevant transfer, it is to be regarded for those purposes as so doing by virtue of the relevant transfer and not by virtue of any preparatory transactions.
(4)In this paragraph “preparatory transaction” means anything done under or by virtue of this Part of this Act for the purpose of initiating, advancing or facilitating the relevant transfer in question.
(5)Expressions used in this paragraph and in section 179 of the 1992 Act have the same meanings in this paragraph as in that section.
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