[184J Asset subject to EU exit charge on becoming chargeable asset]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Assets subject to EU exit charges]

[184J  Asset subject to EU exit charge on becoming chargeable asset]

[(1)     This section applies if—

(a)     an asset becomes a chargeable asset in relation to a company by reason of an event specified in subsection (2), and

(b)     on the occurrence of that event the company becomes subject to an EU exit

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