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Finance Act 2004
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11(1)Omit sections 93, 93A and 93B of that Act (relationships linked to the value of chargeable assets).U.K.
(2)Where at the relevant time a company holds an asset to which section 93 applies—
(a)section 93B (deemed disposal and re-acquisition) shall have effect as if the asset had ceased at that time to be an asset to which section 93 applied (but without ceasing to represent a creditor relationship of the company), and
(b)any amount falling to be brought into account under the Taxation of Chargeable Gains Act 1992 (c. 12) shall be brought into account in accordance with section 93(4) accordingly.
(3)The relevant time for this purpose is immediately before the end of the last period of account before that in relation to which sub-paragraph (1) has effect (see section 52(3) of this Act).
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