[171C Elections under section 171A: insurance companies]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[171C  Elections under section 171A: insurance companies]

[(1)     This section applies where—

(a)     an election is made under section 171A in relation to a gain or loss, and

(b)     company B is an insurance company.

(2)     For the

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