Section 198H Acquisition by member of same groupF1
Section 198A or 198B is to apply where—
(a)
the disposal is by a company which, at the time of the disposal, is a member of a group of companies (within the meaning given in section 170),
(b)
the acquisition is by another company which, at the time of the acquisition, is a member of the same group, and
(c)
the claim under that section is made by both companies,
as if both companies were the same person.
Annotations
Textual amendments
- F1
S. 198H inserted (with effect in accordance with s. 17(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 17(1)