[179ZA Claim for adjustment of calculations under section 179]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[179ZA  Claim for adjustment of calculations under section 179]

[(1)     This section applies where—

(a)     a gain accrues to a company (“company A”) on a sale referred to in subsection (3) or (6) of section 179, or

(b)     a gain would so accrue but for subsection (3A) or (7A) of that section.

(2)     If subsection (3D) or (3E) of that section applies in relation to one or more group disposals (within the meaning of that section)—

(a)

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