Section 105 Deemed disposal of assets on company ceasing to be resident in U.K.

United Kingdom

F1(1)

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(2)

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(3)

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(4)

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(5)

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F2(6)

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(7)

This section and sections 106 and 107 below shall be deemed to have come into force on 15th March 1988.

Annotations

F1: S. 105(1)-(5) repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)
F2: S. 105(6) omitted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 17 para. 3(a)