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Finance Act 1988
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115Transfers within a group
(1)In section 273 of the Taxes Act 1970 (which treats certain intra-group transactions as producing neither a gain nor a loss) after subsection (2) there shall be inserted—
“(2A)Subsection (1) above shall not apply to a transaction treated by virtue of sections 78 and 85 of the [1979 c. 14.] Capital Gains Tax Act 1979 as not involving a disposal by the company first mentioned in that subsection.”
(2)This section shall apply to transactions on or after 15th March 1988.
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