# Finance Act 2002, Paragraph 2: Degrouping: time of accrual of chargeable gain or allowable loss


In section 179(4) of the Taxation of Chargeable Gains Act 1992 (c. 12) (deemed sale and reacquisition on company ceasing to be member of group: time when chargeable gain or allowable loss treated as accruing), for “which, apart from this subsection, would accrue" substitute “ accruing ”.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/schedule/8/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2002/schedule-8/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.