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Legislation
Corporation Tax Act 2009

Chapter 9 Application of this Part to groups of companies

  • Crossheading Introductory
  • Crossheading Transfers within a group treated as tax-neutral
  • Crossheading Roll-over relief under Chapter 7 (realisation and reinvestment)
  • Crossheading Company ceasing to be member of group
  • Crossheading Reallocation of degrouping charge within group and recovery
  • Crossheading Disregard of payments between group members for reliefs
  1. Part 8 Intangible fixed assets
  2. Chapter 9 Application of this Part to groups of companies

Chapter 9 Application of this Part to groups of companies

From legislation.gov.uk

Contents

  1. Crossheading Introductory
  2. Crossheading Transfers within a group treated as tax-neutral
  3. Crossheading Roll-over relief under Chapter 7 (realisation and reinvestment)
  4. Crossheading Company ceasing to be member of group
  5. Crossheading Reallocation of degrouping charge within group and recovery
  6. Crossheading Disregard of payments between group members for reliefs
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