[3F Non-resident groups of companies]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Application to groups]

[3F  Non-resident groups of companies]

[(1)     This section applies, for the purposes of section 3, certain provisions of this Act (modified as mentioned below) in relation to non-resident companies which are members of a non-resident group of companies.

(2)     The applied provisions are—

(a)     section 41(8),

(b)     section 171 but as if subsections (1)(b) and (1A) were omitted,

(c)     section

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