# Corporation Tax Act 2009, Section 848: Tax-neutral transfers


(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).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/848 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-848
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.