48 Roll-over relief and groups of companies
Finance Act 1995 (1995 c 4) | Legislation

48  Roll-over relief and groups of companies

(1), (2)     . . .

(3)     Subject to subsection (4) below—

(a)     the subsection inserted into section 175 of the Taxation of Chargeable Gains Act 1992 by subsection (1) above as subsection (2A) shall be deemed always to have had effect; and

(b)     the earlier

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