# The Risk Transformation (Tax) Regulations 2017, Regulation 9: Application of the Corporation Tax Acts


Sections 171 (transfers within a group) and 171A (election to reallocate gain or loss) of TCGA 1992 do not apply if “company B” in subsection (1) of each of those sections is a qualifying transformer vehicle.

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Source: https://www.legislation.gov.uk/ukdsi/2017/9780111160541/regulation/9 (the official version)
Page: https://openlegislation.uk/draft-risk-transformation-tax-regulations-2017/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.