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Legislation

Corporation Tax Act 2009

Chapter 11 Transfer of business or trade

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Crossheading Introduction
Crossheading Tax-neutral transfers
Crossheading Transfer of assets to non-UK resident company
Crossheading The genuine commercial transaction requirement and clearance

Part 8 Intangible fixed assets
Chapter 11 Transfer of business or trade

Chapter 11 Transfer of business or trade

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Tax-neutral transfers
Crossheading Transfer of assets to non-UK resident company
Crossheading The genuine commercial transaction requirement and clearance