SolvedCrossheading Transactions within groups
From legislation.gov.uk
Contents
- Section 171 Transfers within a group: general provisions.
- Section 171A Election to reallocate gain or loss to another member of the group
- Section 171B Election under section 171A: effect
- Section 171C Elections under section 171A: insurance companies
- Section 172 Transfer of United Kingdom branch or agency.
- Section 173 Transfers within a group: trading stock.
- Section 174 Disposal or acquisition outside a group.
- Section 175 Replacement of business assets by members of a group.