Examples of CGTA 1979 in a sentence
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.
Full particulars of each claim under section 115, 116 or 117 CGTA 1979 or under sections 152, 153, 154 or 175 TCGA 1992 made prior to the date of this Agreement applies and which affects any asset which was owned by the Company on or after the Accounts Date have (except where the held over gain is treated as having accrued prior to the Accounts Date) been disclosed in writing to the Purchaser.
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 have (except where the held over gain is treated as having accrued prior the Accounts Date) been disclosed in writing to the Purchaser.
Sections 140 to 143 of the CGTA 1979, as originally enacted, dealt with insurance, and section 142 (in particular) concerned underwriters.90 Section 142A had been inserted into CGTA 1979 as a consequential amendment by ICTA 1988, s 844 and Sch 29 para 24.
The Closing Date cannot be before clearance under section 137 CGTA 1979 is obtained by the Seller that HM Revenue & Customs accept that the provisions of Section 135 CGTA apply to allow the capital gain on Sale of the Shares.
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.