Part 9 Application of provisions to groups of companiesF1

Repealed

1. 55Transfers within a group
2. 56Roll-over relief on reinvestment: application to group member
3. 57Roll-over relief on reinvestment: acquisition of group company treated as equivalent to acquisition of underlying assets
4. 58Company ceasing to be member of group (“degrouping")
5. 59Degrouping: associated companies leaving group at the same time
6. 60Degrouping: principal company becoming member of another group
7. 61Degrouping: company ceasing to be member of group by reason of exempt distribution
8. 62Degrouping: merger carried out for bona fide commercial reasons
9. 63Degrouping: group member ceasing to exist
10. 64Degrouping: supplementary provisions
11. 65Degrouping: application of roll-over relief in relation to degrouping charge
12. 66Reallocation of degrouping charge within group
13. 67Application of roll-over relief in relation to reallocated degrouping charge
14. 68Recovery of degrouping charge from another group company or controlling director
15. 69Recovery of degrouping charge from another group company or controlling director: procedure etc
16. 70Recovery of degrouping charge from another group company or controlling director: time limit
17. 71Payments between group members in respect of reliefs