[169VV “Trading company” etc]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[169VV  “Trading company” etc]

[(1)     In this Chapter “trading company” and “the holding company of a trading group” have the same meaning as in section 165 (see section 165A).

(2)     For the purposes of this Chapter a company is not to be regarded as ceasing

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