Section 1002 Exceptions for certain transfers of assets or liabilities between a company and its membersF1

S. 1002 repealed (with effect in accordance with s. 33(6) of the amending Act) by Finance Act 2012 (c. 14), s. 33(2)

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)