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Legislation
Corporation Tax Act 2010

Crossheading Miscellaneous

  • Section 599 Calculation of profits
  • Section 599A Amount of distribution consisting of share capital issued in lieu of cash dividend
  • Section 600 Power to make regulations about cases involving related persons
  • Section 601 Availability of group reliefs
  • Section 602 Effect of deemed disposal and reacquisition
  • Section 603 Regulations
  1. Miscellaneous
  2. Effect of deemed disposal and reacquisition

Section 602 | Effect of deemed disposal and reacquisition

From legislation.gov.uk

A deemed disposal and reacquisition of an asset under this Part is to be taken into account for the purposes of any subsequent disposal (whether actual or deemed).

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