Skip to content
Solved
How it worksSearch the lawPricingFor IT teams
Sign inStart free trial

Contents

Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Companies leaving groups

  • 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.
  1. Taxation of Chargeable Gains Act 1992
  2. /
  3. /Companies leaving groups

Section 180 | Transitional provisions.

From legislation.gov.uk

PreviousNext

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1

Notes

  1. F1

    S. 180 repealed (28.7.2000) by Finance Act 2000 (c. 17), Sch. 29 para. 27, Sch. 40 Pt. II(12) (with Sch. 29 para. 46(5))

PreviousNext
PrivacyCookiesTerms