Paragraph 2

In TCGA 1992—

(a)

section 140A(1C)^f1 (transfer of a UK trade),

(b)

section 140C(1C)^f2(transfer of a non-UK trade),

(c)

section 140E(2)(d) (merger leaving assets within UK tax charge), and

(d)

section 140F(2)(e) (merger: assets outside UK tax charge).

Annotations

f1: Section 140A was inserted by section 44 of the Finance (No. 2) Act 1992 (c. 48)and subsection(1D) by paragraph 2 of Schedule 1 to S.I. 2007/3186.
f2: Section 140C was inserted by section 45 of the Finance (No. 2) Act 1992 and subsection (1C) by paragraph 4 of Schedule 1 to S.I. 2007/3186.