SCHEDULES
SCHEDULE 23Insurance companies
Value shifting attributable to transfer of business
8
(1)
In section 32(1) of TCGA 1992 (value shifting: disposals within group followed by disposal of shares), after “171(1)” insert “
or 211
”
.
(2)
The amendment made by sub-paragraph (1) has effect for determining whether section 30 of TCGA 1992 has effect as respects a disposal on or after 22 April 2009.