TCGA 1992
51(1)Section 140E (merger leaving assets within UK tax charge) is amended as follows.
(2)In subsection (5)(b), for “section 10B” substitute “section 2B(3)”.
(3)In subsection (6)(b), for “section 10B” substitute “section 2B(3)”.
51(1)Section 140E (merger leaving assets within UK tax charge) is amended as follows.
(2)In subsection (5)(b), for “section 10B” substitute “section 2B(3)”.
(3)In subsection (6)(b), for “section 10B” substitute “section 2B(3)”.