Skip to content

Contents

Legislation

Finance Act 1989

Crossheading Value shifting and groups of companies

Find in this level

Section 135 Value shifting.
Section 136 Value shifting: reductions attributable to distributions within a group.
Section 137 Value shifting: transactions treated as a reorganisation of share capital.
Section 138 Groups of companies.

Value shifting and groups of companies
Value shifting: transactions treated as a reorganisation of share capital.

Section 137 | Value shifting: transactions treated as a reorganisation of share capital.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 137 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 201(3), Sch. 11 paras. 22, 26(2), 27)