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Article 6 Taxation of the Chargeable Gains Act 1992

Original text. Later amendments are not shown.

In section 140F(4) (merger: assets outside UK tax charge) for “section 815A of the Taxes Act (transfer of a non-UK trade)” substitute “section 122 of TIOPA 2010 (tax treated as chargeable in respect of gains on transfer of non-UK business)”.