SCHEDULES
SCHEDULE 29 Chargeable gains: non-resident companies and groups etc.
Part I Application of Taxation of Chargeable Gains Act 1992
Transfer of United Kingdom branch or agency
3
1
Section 172 of the M1Taxation of Chargeable Gains Act 1992 (transfer of United Kingdom branch or agency) shall cease to have effect.
2
The above amendment has effect in relation to disposals on or after 1st April 2000.