[140D Section 140C: anti-avoidance]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[140D  Section 140C: anti-avoidance]

[(1)     Section 140C shall not apply unless the transfer of the [business] or part is effected for bona fide commercial reasons and does not form part of a scheme or arrangements of which

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