Statute
Section 817 — Corporation Tax Act 2009: Overview of Chapter
Text of the provision Official document
Overview of Chapter 817 1 This Chapter contains provisions—
a treating some transfers of assets as tax-neutral transfers for the purposes of this Part (see sections 818, 820, 822, 824 and 826),
and b giving relief in respect of the transfer of assets to a non-UK resident company (see sections 827 to 830).
2 Sections 831 to 833 deal with the genuine commercial transaction requirement (which applies in some cases for the treatment mentioned in subsection (1)(a)).
3 For the consequences of a transfer being tax-neutral for the purposes of this Part, see section 776.
Official source: legislation.gov.uk
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