Skip to content
Solved
How it worksSearch the lawPricingFor IT teams
Sign inStart free trial

Contents

Legislation
Corporation Tax Act 2010

Crossheading Effect of Chapter in relation to transfers to which it applies

  • Section 943A Disapplication of section 39
  • Section 944 Modified application of section 45
  • Section 944A Modified application of section 45A
  • Section 944B Modified application of section 45B
  • Section 944C Modified application of section 45F
  • Section 944D Modified application of section 303B
  • Section 944E Modified application of section 303D
  • Section 945 Cases in which predecessor retains more liabilities than assets
  • Section 946 Rules for determining “L”
  • Section 947 Rules for determining “A”
  • Section 948 Modified application of CAA 2001
  • Section 949 Dual resident investing companies
  • Section 950 Transfers of trades involving business of leasing plant or machinery
  1. Corporation Tax Act 2010
  2. /
  3. /Chapter 1 Transfers of trade without a change of ownership

Crossheading Effect of Chapter in relation to transfers to which it applies

From legislation.gov.uk

Contents

  1. Section 943A Disapplication of section 39
  2. Section 944 Modified application of section 45
  3. Section 944A Modified application of section 45A
  4. Section 944B Modified application of section 45B
  5. Section 944C Modified application of section 45F
  6. Section 944D Modified application of section 303B
  7. Section 944E Modified application of section 303D
  8. Section 945 Cases in which predecessor retains more liabilities than assets
  9. Section 946 Rules for determining “L”
  10. Section 947 Rules for determining “A”
  11. Section 948 Modified application of CAA 2001
  12. Section 949 Dual resident investing companies
  13. Section 950 Transfers of trades involving business of leasing plant or machinery
PrivacyCookiesTerms