Paragraph 12 Arrangements for transfer of companiesI1
United Kingdom
Sections 154 and 155A to 156 of CTA 2010 (arrangements for transfer of member of group of companies etc) apply for the purposes of this Part of this Schedule as they apply for the purposes of Part 5 of that Act but as if the references in sections 155A(1) and 155B(1) to “or 155(3)” were omitted.
Annotations
Commencement
- I1
Sch. 1 para. 12 in force at Royal Assent