Value shifting Value shifting
United Kingdom
- 29General provisions.
- 30Tax-free benefits.
- 31Disposal of shares or securities by a company
- 31AAsset-holding company leaving the group.
- 32Disposals within a group followed by a disposal of shares.
- 33Provisions supplementary to sections 30 to 32.
- 33AModification of sections 30 to 33 in relation to chargeable intangible asset
- 34Transactions treated as a reorganisation of share capital.