SolvedCIRD20400 | Reinvestment relief: groups of companies: contents
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
Contents8 entries
- CIRD20405Reinvestment relief: groups of companies: general
- CIRD20410Reinvestment relief: groups of companies: expenditure on new assets by another group member
- CIRD20420Reinvestment relief: groups of companies: expenditure on shares of company which becomes group member: qualifying conditions
- CIRD20430Reinvestment relief: groups of companies: expenditure on shares of company which becomes group member: further rules
- CIRD20440Reinvestment relief: groups of companies: expenditure on shares of company which becomes group member: examples
- CIRD20460Reinvestment relief: groups of companies: relief against taxable credit on degrouping
- CIRD20470Reinvestment relief: groups of companies: relief against reallocated taxable credit on degrouping
- CIRD20480Reinvestment relief: groups of companies: relief against CG degrouping charge