In section 171 of the Taxation of Chargeable Gains Act 1992 (transfers within a group), after the word "or" at the end of paragraph (c) of subsection (2) there shall be inserted the following paragraph—
After the section 101B of that Act inserted by section 134 above there shall be inserted the following section—
In section 179 of that Act (company ceasing to be a member of a group), after the subsection (2C) inserted by section 133 above there shall be inserted the following subsection—
Subsection (1) above applies to disposals made on or after 17th March 1998.
Subsections (2) and (3) above apply to a company in respect of which an approval for the purposes of Part 6 of the Income Tax Act 2007 (venture capital trusts) has effect as from a time falling on or after 17th March 1998.