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Legislation

Corporation Tax Act 2009

Crossheading Transfer of assets to non-UK resident company

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Section 827 Claims to postpone charge on transfer
Section 828 Relief on transfer
Section 829 Charge on subsequent realisations
Section 830 Exclusion from section 829 of group transfers

Chapter 11 Transfer of business or trade
Crossheading Transfer of assets to non-UK resident company

Crossheading Transfer of assets to non-UK resident company

From legislation.gov.uk

Contents

Section 827 Claims to postpone charge on transfer
Section 828 Relief on transfer
Section 829 Charge on subsequent realisations
Section 830 Exclusion from section 829 of group transfers