# Postal Services Act 2011, Paragraph 5


For the purposes of Chapter 4 of Part 5 of the Corporation Tax Act 2009 (loan relationships: continuity of treatment on transfers within groups or on reorganisations) the transferor and transferee are to be treated in relation to a relevant transfer as if, for the purposes of the transfer, they were members of the same group.

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Source: https://www.legislation.gov.uk/ukpga/2011/5/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/postal-services-act-2011/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.