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Legislation

Corporation Tax Act 2009

Crossheading Roll-over relief under Chapter 7 (realisation and reinvestment)

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Section 777 Relief on realisation and reinvestment: application to group member
Section 778 Relief on reinvestment: acquisition of group company: introduction
Section 779 Rules that apply to cases within section 778(1)

Chapter 9 Application of this Part to groups of companies
Crossheading Roll-over relief under Chapter 7 (realisation and reinvestment)

Crossheading Roll-over relief under Chapter 7 (realisation and reinvestment)

From legislation.gov.uk

Contents

Section 777 Relief on realisation and reinvestment: application to group member
Section 778 Relief on reinvestment: acquisition of group company: introduction
Section 779 Rules that apply to cases within section 778(1)