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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Companies leaving groups

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Section 178 Company ceasing to be member of group: pre-appointed day cases.
Section 179 Company ceasing to be member of group: post-appointed day cases.
Section 179ZA Claim for adjustment of calculations under section 179
Section 179A Reallocation within group of gain or loss accruing under section 179
Section 179B Roll-over of degrouping charge on business assets
Section 180 Transitional provisions.
Section 181 Exemption from charge under 178 or 179 in the case of certain mergers.

Companies leaving groups
Roll-over of degrouping charge on business assets

Section 179B | Roll-over of degrouping charge on business assets

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 179B repealed (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 5(b)