Statute
Section 848 — Corporation Tax Act 2009: Tax-neutral transfers
Text of the provision Official document
Tax-neutral transfers 848 1 Section 845 does not apply if the transfer is tax-neutral for the purposes of this Part as a result of any provision in this Part.
2 For such provisions, see, in particular—
a section 775 (transfers within a group),
and b sections 818 to 826 (transfer of business or trade).
Official source: legislation.gov.uk
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