# Finance Act 2011, Paragraph 3 In section 176 of TCGA 1992 (depreciatory transactions within a group), in subsection (1), for β€œon or after 31st March 1982” substitute β€œ within the period of 6 years ending with the disposal ”. --- Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/9/paragraph/3 (the official version) Page: https://openlegislation.uk/finance-act-2011/schedule-9/paragraph-3 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.