[198K Provisional application of section 198J]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[198K  Provisional application of section 198J]

[(1)     This section applies where a company for a consideration disposes of, or of an interest in, any assets at a time when it is an E&A company and declares, in the company's return for the chargeable period in which the disposal takes place—

(a)     that the whole or any specified part of the consideration will be applied, within the permitted reinvestment period—

(i)     on E&A expenditure at a time when the company is an E&A company, or

(ii)     on expenditure

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