Part 2 Consequential Amendments
Finance Act 2002 (2002 c 23) | Legislation

Part 2 Consequential Amendments

Degrouping: time of accrual of chargeable gain or allowable loss

2

In section 179(4) of the Taxation of Chargeable Gains Act 1992 (c 12) (deemed sale and reacquisition on company ceasing to be member of group: time when chargeable gain or allowable loss treated as accruing), for “which, apart from this subsection, would accrue†substitute “accruingâ€.

Treatment of furnished holiday lettings

3

(1)

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