101 Transfer of company's assets to investment trust
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

101  Transfer of company's assets to investment trust

(1)     Where section 139 has applied on the transfer of a company's business (in whole or in part) to a company which at the time of the transfer was not an investment trust, then if—

(a)     at any time after the transfer the company becomes for an accounting period an investment trust, and

(b)     at the beginning of that accounting period the company still owns any of the assets of the business transferred,

the

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