In section 179(2B) of the Taxation of Chargeable Gains Act 1992 (cases where there is a connection between groups successively left by a company)—
in paragraph (b), for the words from "company which" to "its" there shall be substituted ;" person or persons who control the company mentioned in paragraph (a) above or who have had it under their "
in paragraph (c), for the words from "company which has" to "its" there shall be substituted ; and" person or persons who have, at any time in that period, had under their "
in that paragraph, for "fallen", wherever it occurs, there shall be substituted ." been a person falling "
Subsection (1) above has effect in relation to a company in any case in which the time of the company's ceasing to be a member of the second group is on or after 17th March 1998.