251 Companies treated as non-resident: repeals
Finance Act 1994 (1994 c 9) | Legislation

251  Companies treated as non-resident: repeals

(1)     For the purposes of this section—

(a)     the relevant date is 30th November 1993;

(b)     the 1992 Act is the Taxation of Chargeable Gains Act 1992.

(2)     . . . and this subsection shall have effect where the date of payment is the relevant date or later.

(3)     . . .

(4)     . . . and this subsection shall be deemed to have come

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