Replacement of Business Assets. Full particulars of each claim under Section 115 or 116 CGTA 1979 or under Sections 152 or 153 TCGA 1992 made prior to the date of this Agreement to which Section 117 CGTA 1979 or Section 154 TCGA 1992 applies and which affects any asset which was owned by the Company on or after the Accounts Date (except where the held-over gain is treated as having accrued prior to the Accounts Date) have been disclosed in writing to the Purchaser.
Replacement of Business Assets. So far as the Vendor is aware, full particulars of each claim under section 115 or 116 CGTA 1979 or under sections 152 or 153 of the TCGA 1992 made prior to the date of this Agreement to which section 117 CGTA 1979 or section 154 TCGA 1992 applies and which affects any asset which was owned by the Company on or after the Last Accounts Date (except where the held over gain is treated as having accrued prior to the Last Accounts Date) have been disclosed in writing to the Purchaser in the Disclosure Letter.
Replacement of Business Assets. No claim has been made under Section 152, 153, 154, 175, or 179B TCGA, paragraph 37, 56, 57, 65 or 67 of Schedule 29 Finance Act 2002 or any other section which would affect the amount of any gain accruing or being treated as accruing on a disposal of an asset of the Company.
Replacement of Business Assets. No claim has been made to any Tax Authority which could affect the amount of any gain accruing or being treated as accruing on a disposal of an asset of any US/UK Group Company.
Replacement of Business Assets. 3.21.1 No Group Company has made a claim under TCGA s 23 (Receipt of compensation and insurance money not treated as a disposal), s 152 (Replacement of business assets: Roll-over relief), s 153 (Assets only partly replaced), s 154 (New assets which are depreciating assets), s 175 (Replacement of business assets by members of a group) or s 247 (Roll-over relief on compulsory acquisition) which would affect the amount of the chargeable gain or allowable loss which would but for such claim have arisen on a disposal of any of its assets.
Replacement of Business Assets. Particulars of each claim under Section 597 TCA 1997 which affect any asset which is owned by a Group member at Closing have been disclosed on Schedule 3.2.16.
Replacement of Business Assets. No disposal of a business asst has been made in respect of which gain was deferred through replacement of business assets.
Replacement of Business Assets. Full particulars of each claim under Section 597 TCA made since its acquisition by the NTL Group but prior to the date of this Agreement to which Section 597 or 620 TCA applies and which affects any asset which was owned by any Target Group Company on or after the Accounts Date have been disclosed in writing to the Buyer.
Replacement of Business Assets. No claim has been made under Section 152, 153, 154 or 175 TCGA or any other section which would affect the amount of any gain accruing or being treated as accruing on a disposal of an asset of any Group Company.
Replacement of Business Assets. No claim has been made by any Group Company which would affect the amount of any gain accruing or being treated as accruing on a disposal of an asset of any Group Company.
