Clause 41 - Reallocation within group of gain or
Finance Bill
10:30 am
Mr Joe Benton (Bootle, Labour)
With this it will be convenient to discuss new clause 4—Company ceasing to be a member of a group—
'.—(1) In subsection (1)(c) of section 179 of the Taxation of Chargeable Gains Act 1992 (company ceasing to be a member of group) for ''six'' substitute ''two''.
(2) In subsection (6)(a) of that section for ''6'' substitute ''2''.'.