[184B Restrictions on buying gains: tax avoidance schemes]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[184B  Restrictions on buying gains: tax avoidance schemes]

[(1)     This section applies for the purposes of corporation tax in respect of chargeable gains if—

(a)     at any time (“the relevant time”) there is a qualifying change of ownership in relation to a company (“the relevant company”) (see section 184C),

(b)     a gain (a “qualifying gain”) accrues to the relevant company or any other company on a disposal

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