Section 180: Transitional provisions.

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 179B: Roll-over of degrouping charge on business assets
- Section 181: Exemption from charge under 178 or 179 in the case of certain mergers.

Part VI: Companies, oil, insurance etc. — Chapter I: Companies

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