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Legislation

Corporation Tax Act 2009

Crossheading Continuity of treatment: transfer of loan at notional carrying value

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Section 340 Group transfers and transfers of insurance business: transfer at notional carrying value
Section 341 Transferor using fair value accounting
Section 342 Issues of new securities on reorganisations: disposal at notional carrying value
Section 343 Receiving company using fair value accounting

Chapter 4 Continuity of treatment on transfers within groups or on reorganisations
Crossheading Continuity of treatment: transfer of loan at notional carrying value

Crossheading Continuity of treatment: transfer of loan at notional carrying value

From legislation.gov.uk

Contents

Section 340 Group transfers and transfers of insurance business: transfer at notional carrying value
Section 341 Transferor using fair value accounting
Section 342 Issues of new securities on reorganisations: disposal at notional carrying value
Section 343 Receiving company using fair value accounting