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Restructuring of groups Restructuring of groups

United Kingdom

  1. 208Member joining or leaving multinational group
  2. 209When transfer of controlling interest treated as acquisition of assets and liabilities
  3. 210Transfer of assets or liabilities from a member of a multinational group
  4. 211Transfer of assets or liabilities to a member of a multinational group
  5. 212Meaning of “qualifying reorganisation”

Notes on Part 3

Modifications

C1

Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)