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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.

Taxation of Chargeable Gains Act 1992
Companies leaving groups

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 179B repealed (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 5(b)

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