Chapter 9 Application of this Part to groups of companies
From legislation.gov.uk
Contents
- 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