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Legislation

Finance Act 1988

Crossheading Company migration

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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.

Company migration
Deemed disposal of assets on company ceasing to be liable to U.K. tax.

Section 106 | Deemed disposal of assets on company ceasing to be liable to U.K. tax.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 106 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1),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)