31 Company ceasing to be member of group: availability of relief
Finance Act 2011 (2011 c 11) | Legislation

31  Company ceasing to be member of group: availability of relief

(1)     Section 179 of TCGA 1992 (company ceasing to be member of group: post-appointed day cases) is amended as follows.

(2)     In subsection (2A)—

(a)     for “Where” substitute “Subsection (2AA) applies where”, and

(b)     for paragraphs (c) and (d) and the words following those paragraphs substitute—

“(c)     at the time company A ceases to be a member of the first group there is a connection between that group and the group of companies of which company

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