[184F Sections 184A and 184B: “pre-change assets”: pooling rules]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[184F  Sections 184A and 184B: “pre-change assets”: pooling rules]

[(1)     This section applies, in the case of any pre-change asset of the relevant company or any pre-change asset of any company which is acquired on a disposal to which section 171(1) applies, if—

(a)     the pre-change asset consists of a holding of securities which falls as a result of any provision of Chapter 1 of Part 4 to be regarded as a single asset (“the pre-change pooled asset”), and

(b)     as a result of any disposal or acquisition at any time after the relevant time, any securities (“the other securities”) would (but for this section) be regarded as forming

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