26 Elections in relation to assets appropriated to trading stock
Finance (No 2) Act 2017 (2017 c 32) | Legislation

Chargeable gains

26  Elections in relation to assets appropriated to trading stock

(1)     Section 161 of TCGA 1992 (appropriations to and from trading stock) is amended as follows.

(2)     In subsection (3)—

(a)     for “a person's appropriation of an asset for the purposes of a

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