# Finance Act 2000, Paragraph


(12) Groups of companies: chargeable gains
Chapter
Short title
Extent of repeal
1970 c. 9.
The Taxes Management Act 1970.
In section 87A(3), the words “or 179(11)".
1988 c. 39.
The Finance Act 1988.
In section 132(6), in the definition of group, the words “references to residence in the United Kingdom were omitted and".
1992 c. 12.
The Taxation of Chargeable Gains Act 1992.
In section 14(4)(b), the words “without subsections (2)(a), (9) and (12) to (14)".
Section 25(4).
In section 30(2)(b), the words “178 or".
In section 31(7)(b), the words “178 or".
In section 35(3)(d)(i), the words “172,".
In section 170—
(a) subsection (2)(a);
(b) in subsection (9)(b), the words “(although resident in the United Kingdom)".
Section 172.
Section 174(1) to (3) and (5).
In section 176(7), paragraph (c) and the word “and" immediately preceding it.
Section 178.
Section 179(11) and (12).
Section 180.
Section 181(5).
In section 192(4), the words “178 or".
In section 197(2)(b), the words “178(3) or".
In section 211—
(a) in subsection (2), the words “Subject to subsection (3) below" and paragraph (b) and the word “or" immediately following it;
(b) subsection (3).
In section 216(2)(b), (3) and (4), the words “178 or".
In Schedule 4—
(a) in paragraph 4(2), the words “178(3), 179(3)";
(b) paragraph 4(3);
(c) paragraph 9(1)(a).
In Schedule 7B, paragraph 7.
1992 c. 48.
The Finance (No.2) Act 1992.
Section 25(1).
1993 c. 34.
The Finance Act 1993.
Section 90.
1.The repeal in the Finance Act 1988 has effect in accordance with paragraph 15 of Schedule 29 to this Act.
2.The repeal in section 14 of the Taxation of Chargeable Gains Act 1992 has effect in accordance with paragraph 16 of that Schedule.
3.The repeal in section 25 of that Act has effect in accordance with paragraph 6(5) of that Schedule.
4. The repeals in section 170 of that Act have effect in accordance with paragraph 1 of that Schedule.
5. The repeal of section 172 of that Act, and the repeals in section 35 of and Schedule 7B to that Act, have effect in accordance with paragraph 3 of Schedule 29 to this Act.
6. In section 174 of that Act—
(a) the repeal of subsections (1) to (3) has effect in accordance with paragraph 12 of that Schedule; and
(b) the repeal of subsection (5) has effect in accordance with paragraph 13 of that Schedule.
7. The repeals in section 176 of that Act have effect in accordance with paragraph 24 of that Schedule.
8. The repeals in section 87A(3) of the Taxes Management Act 1970 and in section 179 of the Taxation of Chargeable Gains Act 1992 have effect in accordance with paragraph 4(7) of that Schedule.
9. The repeal in section 181 of the Taxation of Chargeable Gains Act 1992 has effect in accordance with paragraph 28 of that Schedule.
10.The repeals in section 211 of that Act, and the repeal of section 90 of the Finance Act 1993, have effect in accordance with paragraph 30 of that Schedule.
11. The repeal in section 25 of the Finance (No.2) Act 1992 has effect in accordance with paragraph 4(6) of that Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/paragraph/wrapper21 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-40/paragraph-wrapper21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.