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Legislation

Corporation Tax Act 2009

Crossheading Transferee leaving group after replacing transferor as party to loan relationship

Find in this level

Section 344 Introduction
Section 345 Transferee leaving group otherwise than because of exempt distribution
Section 346 Transferee leaving group because of exempt distribution

Chapter 4 Continuity of treatment on transfers within groups or on reorganisations
Crossheading Transferee leaving group after replacing transferor as party to loan relationship

Crossheading Transferee leaving group after replacing transferor as party to loan relationship

From legislation.gov.uk

Contents

Section 344 Introduction
Section 345 Transferee leaving group otherwise than because of exempt distribution
Section 346 Transferee leaving group because of exempt distribution