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Exempt distributions Exempt distributions

  1. 1075Exempt distributions
  2. 1076Transfer of shares in subsidiaries to members
  3. 1077Transfer by distributing company and issue of shares by transferee company
  4. 1078Division of business in a cross-border transfer
  5. 1079“The distributing company”
  6. 1080Meaning of “relevant company”

Notes on Part 23

Modifications

C1

Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)