# Finance Act 2018, Section 28: Depreciatory transactions within a group of companies


(1) In section 176(1) of TCGA 1992 (depreciatory transactions within a group of companies), for “within the period of 6 years ending with the disposal” substitute “ on or after 31st March 1982 ”.
(2) The amendment made by this section has effect in relation to disposals of shares in, or securities of, a company—
(a) made on or after 22 November 2017, or
(b) treated as made at an earlier time specified in a claim under section 24 of TCGA 1992 (negligible value claims) made on or after that date.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/section/28 (the official version)
Page: https://openlegislation.uk/finance-act-2018/section-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.