[217D Disposal of assets on union, amalgamation or transfer of engagements]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Registered societies]

[217D  Disposal of assets on union, amalgamation or transfer of engagements]

[(1)     Subsection (2) applies if—

(a)     there is a union or amalgamation of two or more relevant bodies or a transfer of engagements from one relevant body to another, and

(b)     in the course of, or as part of,

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