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Finance Act 2007
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- UK Public General Acts
- 2007 c. 11
- SCHEDULE 5
- Paragraph 10
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10(1)In section 171(2) of TCGA 1992 (exceptions to rule that disposals within the same group of companies produce neither a gain nor a loss), after paragraph (da) insert “or
(db)a disposal by company A in fulfilment of its obligations under an option granted to company B at a time when those companies were not members of the same group;”.
(2)The amendment made by sub-paragraph (1) has effect in relation to cases where the option is exercised on or after 6th March 2007 (whenever the option was granted).
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