Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 625A
Transitional provisions in respect of section 625
Section 625A ensures that the change in the definition of a chargeable gains group introduced by the Finance Act 1999 does not, of itself, trigger a deemed disposal of shares under the degrouping charge in section 625.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.