[162C Disincorporation relief: post-FA 2002 goodwill]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[162C  Disincorporation relief: post-FA 2002 goodwill]

[(1)     This section applies where—

(a)     a company transfers its business to some or all of the shareholders of the company,

(b)

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