167 Gifts to foreign-controlled companies
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

167  Gifts to foreign-controlled companies

(1)     [Subject to section 167A, section 165(4)] shall not apply where the transferee is a company which is within subsection (2) below.

(2)     A company is within this subsection if it is controlled by a person

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