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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Pooling of NRCGT gains and losses

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Section 188A Election for pooling
Section 188B Meaning of “NRCGT group”
Section 188C Transfers within an NRCGT group
Section 188D Person chargeable to capital gains tax on NRCGT gains accruing to members of an NRCGT group
Section 188E Further provision about group losses
Section 188F Companies becoming eligible to join an NRCGT group
Section 188G Company ceasing to be a member of an NRCGT group
Section 188H The responsible members of an NRCGT group
Section 188I Joint and several liability of responsible members
Section 188J The representative company of an NRCGT group
Section 188K Interpretation of sections 188A to 188J

Pooling of NRCGT gains and losses
Person chargeable to capital gains tax on NRCGT gains accruing to members of an NRCGT group

Section 188D | Person chargeable to capital gains tax on NRCGT gains accruing to members of an NRCGT group

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Ss. 188A-188K and cross-heading 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. 68