SolvedCrossheading Company ceasing to be member of group
From legislation.gov.uk
Contents
- Section 780 Deemed realisation and reacquisition at market value
- Section 781 Character of credits and debits brought into account as a result of section 780
- Section 782 Certain transferees of businesses etc not treated as leaving group
- Section 782A Company leaving group because of relevant share disposal
- Section 783 Certain associated companies leaving group at the same time
- Section 784 Groups with a relevant connection
- Section 785 Principal company becoming member of another group
- Section 786 Character of credits and debits brought into account as a result of section 785
- Section 787 Company ceasing to be member of group because of exempt distribution
- Section 788 Provisions supplementing sections 780 to 787
- Section 789 Merger carried out for genuine commercial reasons
- Section 790 Provisions supplementing section 789
- Section 791 Application of roll-over relief in relation to degrouping charge