# Taxation of Chargeable Gains Act 1992, Section 198H: Acquisition by member of same group


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.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/198H (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198H
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.