SolvedCrossheading Companies leaving groups
From legislation.gov.uk
Contents
- Section 178 Company ceasing to be member of group: pre-appointed day cases.
- Section 179 Company ceasing to be member of group: post-appointed day cases.
- Section 179ZA Claim for adjustment of calculations under section 179
- Section 179A Reallocation within group of gain or loss accruing under section 179
- Section 179B Roll-over of degrouping charge on business assets
- Section 180 Transitional provisions.
- Section 181 Exemption from charge under 178 or 179 in the case of certain mergers.