# Finance Act 1988, Section 105: Deemed disposal of assets on company ceasing to be resident in U.K.

Extent: E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) This section and sections 106 and 107 below shall be deemed to have come into force on 15th March 1988.

---
Source: https://www.legislation.gov.uk/ukpga/1988/39/section/105 (the official version)
Page: https://openlegislation.uk/finance-act-1988/section-105
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.