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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Non-resident and dual resident companies

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Section 185 Deemed disposal of assets on company ceasing to be resident in U.K.
Section 186 Deemed disposal of assets on company ceasing to be liable to U.K. taxation.
Section 187 Postponement of charge on deemed disposal under section 185 or 186.
Section 187A Deemed disposal under section 185: ATED-related gains and losses
Section 187B Postponing gain or loss under section 185(2): interests in UK land
Section 188 Dual resident companies: deemed disposal of certain assets.

Non-resident and dual resident companies
Deemed disposal under section 185: ATED-related gains and losses

Section 187A | Deemed disposal under section 185: ATED-related gains and losses

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 187A omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 66