Paragraph 1
In section 139 of TCGA 1992 (reconstruction involving transfer of business), after subsection (1A) insert—
“(1B)Nothing in section 179(3D) prevents the two companies being treated as mentioned in subsection (1).”
In section 139 of TCGA 1992 (reconstruction involving transfer of business), after subsection (1A) insert—
“(1B)Nothing in section 179(3D) prevents the two companies being treated as mentioned in subsection (1).”