# Finance Act 2011, 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).”

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/10/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-10/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.