Part 2 Repeal of Certain Postponement Provisions
Finance Act 2019 (2019 c 1) | Legislation

Part 2 Repeal of Certain Postponement Provisions

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(1)     Section 187 of TCGA 1992 (postponement of charge on deemed disposal under section 185) is repealed.

(2)     The following amendments have effect in consequence of that repeal.

(3)     In section 185(1) of TCGA 1992 (deemed disposal of assets on company ceasing to be resident in UK) for “and section 187 apply†substitute “appliesâ€.

(4)     In Schedule 3ZB to TMA 1970 (CT exit charge payment

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