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Legislation
Income and Corporation Taxes Act 1970 (repealed 6.4.1992)

Crossheading Groups of companies

  • Section 272 Groups of companies: definitions.
  • Section 273 Transfers within a group.
  • Section 273A Transfer of United Kingdom branch or agency.
  • Section 274 Transfers within a group: trading stock.
  • Section 275 Disposal or acquisition outside a group.
  • Section 276 Replacement of business assets by members of a group.
  • Section 277 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • Section 278 Company ceasing to be member of a group.
  • Section 278A Exemption from charge under s. 278 in the case of certain mergers.
  • Section 279 Shares in subsidiary member of a group.
  1. Chapter I Main Provisions
  2. Crossheading Groups of companies

Crossheading Groups of companies

From legislation.gov.uk

Contents

  1. Section 272 Groups of companies: definitions.
  2. Section 273 Transfers within a group.
  3. Section 273A Transfer of United Kingdom branch or agency.
  4. Section 274 Transfers within a group: trading stock.
  5. Section 275 Disposal or acquisition outside a group.
  6. Section 276 Replacement of business assets by members of a group.
  7. Section 277 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  8. Section 278 Company ceasing to be member of a group.
  9. Section 278A Exemption from charge under s. 278 in the case of certain mergers.
  10. Section 279 Shares in subsidiary member of a group.
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