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Legislation
Corporation Tax Act 2009

Crossheading Tax-neutral transfers

  • Section 818 Company reconstruction involving transfer of business
  • Section 819 European cross-border transfers of business: introduction
  • Section 820 Transfer of assets on European cross-border transfer of business
  • Section 821 European cross-border mergers: introduction
  • Section 822 Transfer of assets on European cross-border merger
  • Section 823 Interpretation of sections 821 and 822
  • Section 824 Transfer of business of building society to company
  • Section 825 Application of sections 780 and 785 where transfer within section 824 occurs
  • Section 826 Amalgamation of, or transfer of engagements by, certain societies
  1. Chapter 11 Transfer of business or trade
  2. Crossheading Tax-neutral transfers

Crossheading Tax-neutral transfers

From legislation.gov.uk

Contents

  1. Section 818 Company reconstruction involving transfer of business
  2. Section 819 European cross-border transfers of business: introduction
  3. Section 820 Transfer of assets on European cross-border transfer of business
  4. Section 821 European cross-border mergers: introduction
  5. Section 822 Transfer of assets on European cross-border merger
  6. Section 823 Interpretation of sections 821 and 822
  7. Section 824 Transfer of business of building society to company
  8. Section 825 Application of sections 780 and 785 where transfer within section 824 occurs
  9. Section 826 Amalgamation of, or transfer of engagements by, certain societies
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