# Taxation of Chargeable Gains Act 1992, Paragraph 25


The provisions of—
(a) paragraph 14 (effect of earlier company reconstruction etc), and
(b) paragraph 15 (effect of earlier demerger),
have effect in relation to the requirements of paragraph 19 (requirements in relation to company invested in) as they have effect in relation to the requirement of paragraph 7 (the substantial shareholding requirement).

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/7AC/paragraph/25 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AC/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.