Where assets of a company are vested in a liquidator under section 614 of the Companies Act 2014, or otherwise, the Capital Gains Tax Acts shall apply as if the assets were vested in, and the acts of the liquidator in relation to the assets were acts of, the company (acquisitions from or disposals to the liquidator by the company being disregarded accordingly).
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 June 2015 - onwards