# Finance Act 2000, Paragraph 3


(1) Section 172 of the Taxation of Chargeable Gains Act 1992 (transfer of United Kingdom branch or agency) shall cease to have effect.
(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/3 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-29/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.