Regulation 9 Application of the Corporation Tax Acts
Sections 171 (transfers within a group) and 171A (election to reallocate gain or loss) of TCGA 1992f1 do not apply if “company B” in subsection (1) of each of those sections is a qualifying transformer vehicle.
Annotations
Footnotes
- f1
-
1992 c. 12; section 171 was relevantly amended by paragraph 2 of Schedule 29 to the Finance Act 2000 (c. 17); section 171A was substituted by paragraph 1 of Schedule 12 to the Finance Act 2009 (c. 10).