Part 12 Transactions between related partiesF1

United Kingdom Repealed

1. 92Transfer between company and related party treated as being at market value
2. 93Exclusion of roll-over relief in case of part realisation involving related party
3. 94Delayed payment of royalty payable by company to related party
4. 95Meaning of “related party"
5. 95APersons treated as “related parties”
6. 96Meaning of “control" and “major interest"
7. 97Rights and powers to be taken into account: general
8. 98Rights and powers to be taken into account: rights and powers held jointly
9. 99Rights and powers to be taken into account: partnerships
10. 100Meaning of “participator" and “associate"
11. 101Connected persons