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Legislation

Corporation Tax Act 2009

Crossheading Transfers within a group treated as tax-neutral

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Section 775 Transfers within a group
Section 776 Meaning of “tax-neutral” transfer

Chapter 9 Application of this Part to groups of companies
Crossheading Transfers within a group treated as tax-neutral

Crossheading Transfers within a group treated as tax-neutral

From legislation.gov.uk

Contents

Section 775 Transfers within a group
Section 776 Meaning of “tax-neutral” transfer