[140I Division of business or transfer of assets]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[140I  Division of business or transfer of assets]

[(1)     This section applies in relation to a transfer of a business, or part of a business, where—

(a)     the transfer is of a kind [mentioned in section 140A(1) or (1A) (or which would be of such a kind] if the business, or the part of the business, transferred were carried on by the transferor in the United Kingdom and the condition mentioned in section

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