Regulation 29 Modification of the Taxation of Chargeable Gains Act 1992
In section 185 (deemed disposal of assets on company ceasing to be resident in UK), in subsection (4)f1 —
(a)
in paragraph (a) omit “are situated in the United Kingdom and”, and
(b)
in paragraph (b) omit “are so situated and”.
Annotations
Footnotes
- f1
-
Section 185(4) was amended by section 153(1)(b) and (4) of the Finance Act 2003.