SCHEDULES
SCHEDULE 2 Provisions relating to carrying out of approved scheme of reorganisation
C1Part I Taxation provisions
Annotations:
Modifications etc. (not altering text)
Disapplication of section 22 of the Taxation of Chargeable Gains Act 1992
17
Section 22 of the Taxation of Chargeable Gains Act 1992 (disposal where capital sums derived from assets) shall not apply in relation to any of the events to which paragraph 16 above applies.
Sch. 2 Pt. I modified (retrospectively) by 1996 c. 8, s. 203(1)