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Legislation
Finance Act 1988

Crossheading Company migration

  • Section 105 Deemed disposal of assets on company ceasing to be resident in U.K.
  • Section 106 Deemed disposal of assets on company ceasing to be liable to U.K. tax.
  • Section 107 Postponement of charge on deemed disposal.
  1. Company migration
  2. Deemed disposal of assets on company ceasing to be resident in U.K.

Section 105 | Deemed disposal of assets on company ceasing to be resident in U.K.

From legislation.gov.uk

(1)RepealedF1

(2)RepealedF1

(3)RepealedF1

(4)RepealedF1

(5)RepealedF1

(6)RepealedF2

(7)This section and sections 106 and 107 below shall be deemed to have come into force on 15th March 1988.

Notes

  1. F1

    S. 105(1)-(5) repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)

  2. F2

    S. 105(6) omitted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 17 para. 3(a)

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