Section 198H — Taxation of Chargeable Gains Act 1992: Acquisition by member of same group

Acquisition by member of same group 198H Section 198A or 198B is to apply where—

a the disposal is by a company which, at the time of the disposal, is a member of a group of companies (within the meaning given in section 170),

b the acquisition is by another company which, at the time of the acquisition, is a member of the same group, and c the claim under that section is made by both companies, as if both companies were the same person.