{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198H",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198H.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "section/198H",
  "kind": "section",
  "number": "198H",
  "heading": "Acquisition by member of same group",
  "text": "Section 198A or 198B is to apply where—\n(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),\n(b) the acquisition is by another company which, at the time of the acquisition, is a member of the same group, and\n(c) the claim under that section is made by both companies,\nas if both companies were the same person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/198H",
    "retrieved_at": "2026-10-29T09:36:15.270072+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}