Skip to content

Contents

Legislation

Income and Corporation Taxes Act 1970 (repealed 6.4.1992)

Crossheading Groups of companies

Find in this level

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.

Groups of companies
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 277 | . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed