Section 135 Transfer within group
After section 171(2)(d) of TCGA 1992 (transfer within a group: exclusions) insert—
“; or
(da)a disposal by or to a company to which Part 4 of the Finance Act 2006 applies (Real Estate Investment Trusts);”.
After section 171(2)(d) of TCGA 1992 (transfer within a group: exclusions) insert—
“; or
(da)a disposal by or to a company to which Part 4 of the Finance Act 2006 applies (Real Estate Investment Trusts);”.