Chapter I Companies

United Kingdom

1. Groups of companies
2. Transactions within groups
3. Losses attributable to depreciatory transactions
4. Pre-entry gains
5. Companies leaving groups
6. Restriction on indexation allowance for groups and associated companies
7. Restrictions on buying losses or gains etc
8. Assets subject to EU exit charges
9. Non-resident and dual resident companies
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11. Recovery of tax otherwise than from tax-payer company
12. Demergers
13. Disposals by companies with substantial shareholding