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

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

Taxation of Chargeable Gains Act 1992
- Section 187: Postponement of charge on deemed disposal under section 185 or 186.
- Section 187B: Postponing gain or loss under section 185(2): interests in UK land

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

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