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Finance Act 1994
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- UK Public General Acts
- 1994 c. 9
- SCHEDULE 25
- Transfers from Holding Company...
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Transfers from Holding Company to successor company
4(1)This paragraph applies where under Article 54(2) an asset of the Holding Company is transferred to the successor company.
(2)The disposal of the asset by the Holding Company shall be taken for the purposes of corporation tax on chargeable gains to be effected for a consideration of such amount as would secure that on the disposal neither a gain nor a loss would accrue to the Holding company.
(3)In section 35(3)(d) of the Taxation of Chargeable Gains Act 1992 after sub-paragraph (ix) there shall be inserted—
“(x)paragraph 4(2) of Schedule 25 to the Finance Act 1994.”
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