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Legislation

Finance Act 1989

Crossheading Value shifting and groups of companies

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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
Groups of companies.

Section 138 | Groups of companies.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 138 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss.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)