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Legislation
Income and Corporation Taxes Act 1970 (repealed 6.4.1992)

Crossheading Transfers concerning companies of different member States

  • Section 269A Transfer of a UK trade.
  • Section 269B Section 269A: anti-avoidance.
  • Section 269C Transfer of a non-UK trade.
  • Section 269D Section 269C: anti-avoidance.
  1. Chapter I Main Provisions
  2. Crossheading Transfers concerning companies of different member States

Crossheading Transfers concerning companies of different member States

From legislation.gov.uk

Contents

  1. Section 269A Transfer of a UK trade.
  2. Section 269B Section 269A: anti-avoidance.
  3. Section 269C Transfer of a non-UK trade.
  4. Section 269D Section 269C: anti-avoidance.
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