{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-830",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-830.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/830",
  "kind": "section",
  "number": "830",
  "heading": "Exclusion from section 829 of group transfers",
  "text": "(1) For the purposes of section 829(1), any disposal within section 171 of TCGA 1992 (transfers within a group) is ignored.\n(2) For the purposes of section 829(3), any transfer by one member of a group to another is ignored.\n(3) This subsection applies if—\n(a) a person (“A”) acquires securities on a transfer that is ignored under subsection (1), and\n(b) any previous transfer that has occurred was ignored under subsection (1) or (2).\n(4) If subsection (3) applies, a subsequent realisation of the securities by A is treated as a realisation by the transferor.\n(5) This subsection applies if—\n(a) a person (“B”) acquires an asset on a transfer that is ignored under subsection (2), and\n(b) no previous transfer has occurred that was not ignored under subsection (1) or (2).\n(6) If subsection (5) applies, a subsequent realisation of the asset by B is treated as a realisation by the transferee.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/830",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}