# Commonwealth Development Corporation Act 1999, Paragraph 4


(1) The Corporation cannot be a member of a group of companies for the purposes of Chapter I of Part VI of the Taxation of Chargeable Gains Act 1992 (groups of companies) at any time during the exempt period.
(2) Where a company ceases to be a member of a group of companies by virtue of sub-paragraph (1), section 179 of that Act shall not apply.

---
Source: https://www.legislation.gov.uk/ukpga/1999/20/schedule/3/paragraph/4 (the official version)
Page: https://openlegislation.uk/commonwealth-development-corporation-act-1999/schedule-3/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.