Finance Act 2000

Transfer of United Kingdom branch or agency U.K.

3 (1) Section 172 of the M1 Taxation of Chargeable Gains Act 1992 (transfer of United Kingdom branch or agency) shall cease to have effect. U.K.

(2) The above amendment has effect in relation to disposals on or after 1st April 2000.

Marginal Citations

M1 1992 c. 12.