Part 2 U.K.Income tax, corporation tax and capital gains tax

Chapter 5 U.K.Chargeable gains

Miscellaneous U.K.

F1 36Notional transfers within a group U.K.

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Textual Amendments

F1 S. 36 omitted (with effect in accordance with Sch. 12 para. 5 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 12 para. 4(d)