# Finance Act 2000, Paragraph 23


(1) In section 140 of the Taxation of Chargeable Gains Act 1992 (postponement of charge on transfer of assets to non-resident company), in subsection (6)(b) for “apart from section 170(2)(a) and (9)" substitute “ if subsections (1)(b) and (1A) of that section and section 170(9) were disregarded ”.
(2) The above amendment has effect in relation to disposals on or after 1st April 2000.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-29/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.