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Legislation
Corporation Tax Act 2009

Crossheading Reallocation of degrouping charge within group and recovery

  • Section 792 Reallocation of charge within group
  • Section 793 Further requirements about elections under section 792
  • Section 793A Effect of election under section 792
  • Section 794 Application of roll-over relief in relation to reallocated charge
  • Section 795 Recovery of charge from another group company or controlling director
  • Section 796 Interpretation of section 795
  • Section 797 Recovery under section 795: procedure etc
  • Section 798 Recovery under section 795: time limit
  1. Chapter 9 Application of this Part to groups of companies
  2. Crossheading Reallocation of degrouping charge within group and recovery

Crossheading Reallocation of degrouping charge within group and recovery

From legislation.gov.uk

Contents

  1. Section 792 Reallocation of charge within group
  2. Section 793 Further requirements about elections under section 792
  3. Section 793A Effect of election under section 792
  4. Section 794 Application of roll-over relief in relation to reallocated charge
  5. Section 795 Recovery of charge from another group company or controlling director
  6. Section 796 Interpretation of section 795
  7. Section 797 Recovery under section 795: procedure etc
  8. Section 798 Recovery under section 795: time limit
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