Paragraph 10 I1
England and Wales
(1)
A disposal by one body corporate to another, where the second one is a group undertaking in relation to the first.
(2)
In this paragraph, “group undertaking” has the meaning given by section 1161(5) of the Companies Act 2006f1.
Annotations
Commencement
- I1
Sch. 3 para. 10 in force at 21.9.2012, see reg. 1(1)
Footnotes
- f1