211 Transfers of business
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

211  Transfers of business

[(1)     This section applies where an insurance business transfer scheme has effect to transfer business which consists of the effecting or carrying out of contracts of long-term insurance from one person (“the transferor”) to another (“the transferee”).

(1A)     . . .]

[(2)     Where this section applies the transferor and the transferee are

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