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Legislation
Finance Act 2011

Crossheading Chargeable gains

  • Section 44 Value shifting
  • Section 45 Company ceasing to be member of a group
  • Section 46 Pre-entry losses
  1. Chargeable gains
  2. Company ceasing to be member of a group

Section 45 | Company ceasing to be member of a group

From legislation.gov.uk

Schedule 10 contains provision about the consequences, for the purposes of corporation tax on chargeable gains, of a company ceasing to be a member of a group.

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