Finance Act 1998 · 1998 c. 36View on legislation.gov.uk
Part III: Income Tax, Corporation Tax and Capital Gains Tax — Chapter II: Taxation of Chargeable Gains
After section 101 of the Taxation of Chargeable Gains Act 1992, there shall be inserted the following section—
In section 179 of that Act (company ceasing to be a member of a group), after subsection (2B) there shall be inserted the following subsection—
Subsections (1) and (2) above apply to any company which becomes an investment trust for an accounting period beginning on or after 17th March 1998.
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