http://www.legislation.gov.uk/ukpga/2001/9/section/77/2008-07-21Finance Act 2001An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.2001-05-25texttext/xmlenStatute Law Database2026-05-05Expert Participation2008-07-21 Finance Act 2001Sch. 5 para. 14ATribunals, Courts and Enforcement Act 2007Sch. 13 para. 140s. 89s. 148(5)art. 2(1)(b)Finance Act 2001Sch. 5 para. 14AFinance Act 2008Sch. 43 para. 8s. 129(4)art. 2 Part 3 Chapter 2 771Section 171A of the Taxation of Chargeable Gains Act 1992 (notional transfers within a group) shall be deemed to have been enacted with the following amendments.2In subsection (2) (corporation tax consequences of election for asset disposed of by member A of a group to be treated as if, immediately before the disposal, it had been transferred to member B of the group) omit the word “and” immediately preceding paragraph (c) and at the end of that paragraph add—; and dany incidental costs to A of making the actual disposal to C shall be deemed to be incidental costs to B of making the deemed disposal to C..3In subsection (4) (election to be made before second anniversary of end of accounting period of A in which disposal made) for “before” substitute “ on or before ”.