[140DA Securities issued on division of business]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[140DA  Securities issued on division of business]

[(1)     This section applies where—

(a)     a transfer of assets to which section 140A(1A) or 140C(1A) applies has taken place,

(b)     the transferor

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