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Legislation
Corporation Tax Act 2009

Crossheading Transferee leaving group after replacing transferor as party to derivative contract

  • Section 630 Introduction to sections 631 and 632
  • Section 631 Transferee leaving group otherwise than because of exempt distribution
  • Section 632 Transferee leaving group because of exempt distribution
  1. Corporation Tax Act 2009
  2. /
  3. /Chapter 5 Continuity of treatment on transfers within groups

Crossheading Transferee leaving group after replacing transferor as party to derivative contract

From legislation.gov.uk

Contents

  1. Section 630 Introduction to sections 631 and 632
  2. Section 631 Transferee leaving group otherwise than because of exempt distribution
  3. Section 632 Transferee leaving group because of exempt distribution
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