Chapter 3 Migration, transfers of rights etcF1
United Kingdom
- 357YMAssignment of rights to person not chargeable to corporation tax
- 357YNMigration of company with claim to restitution interest
- 357YNATransfer of rights: restitution interest arising after a winding up or dissolution
- 357YNBMeaning of “related company”
Annotations
Textual amendments
- F1
Pt. 8C inserted (18.11.2015) (with effect in accordance with s. 38(9)-(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 38(3)