# Finance Act 2021, Section 41: Hold-over relief for foreign-controlled companies


(1) In section 167 of TCGA 1992 (gifts to foreign-controlled companies), in subsection (2)(b), at the beginning insert “ is or ”.
(2) The amendment made by subsection (1) has effect in relation to a disposal made on or after 6 April 2021.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/section/41 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.