Part 3

INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
Chapter 2

OTHER PROVISIONS

Chargeable gains

Notional transfers within a group
77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 77 omitted (with effect in accordance with Sch. 12 para. 5 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 12 para. 4(b)