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
Taxation of Chargeable Gains Act 1992 section 198H
Acquisition by member of same group
Section 198H allows the ring fence reinvestment relief under sections 198A or 198B to be claimed across two companies within the same corporate group, so that one group company can make the disposal and a different group company can make the qualifying reinvestment acquisition.
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.