[173 Transfers within a group: trading stock]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[173  Transfers within a group: trading stock]

[(1)     Where—

(a)     a company (“company A”) acquires an asset as trading stock of a trade to which this section applies,

(b)     the acquisition is from a company (“company B”) that at the time of the acquisition is a member of the same group of companies, and

(c)     the asset did not form part

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