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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Transactions within groups

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Section 171 Transfers within a group: general provisions.
Section 171A Election to reallocate gain or loss to another member of the group
Section 171B Election under section 171A: effect
Section 171C Elections under section 171A: insurance companies
Section 172 Transfer of United Kingdom branch or agency.
Section 173 Transfers within a group: trading stock.
Section 174 Disposal or acquisition outside a group.
Section 175 Replacement of business assets by members of a group.

Transactions within groups
Transfer of United Kingdom branch or agency.

Section 172 | Transfer of United Kingdom branch or agency.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 172 repealed (with effect in accordance with Sch. 29 para. 3(2), Sch. 40 Pt. 2(12) Note 5 of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 3(1), Sch. 40 Pt. II(12) (with Sch. 29 para. 46(5))