Article 33 Disposals within wholly-owned group
Sections 273 and 273A of the 1970 Actf1 shall apply for the purposes of section 17 of the 1991 Act and this Order as if the reference in subsection (1) of each of those sections to corporation tax on chargeable gains were a rerference to levy under the said section 17 and as if the references in those sections to a group were to a wholly-owned group.
Annotations
Footnotes
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1970 c. 10; section 273 was amended by the Finance Act 1990 (c. 29), section 65(2) and (4); section 273A was inserted by the Finance Act 1990, section 70(1) and (9).