Transactions within groups Transactions within groups

United Kingdom

1. 171Transfers within a group: general provisions.
2. 171AElection to reallocate gain or loss to another member of the group
3. 171BElection under section 171A: effect
4. 171CElections under section 171A: insurance companies
5. 172Transfer of United Kingdom branch or agency.
6. 173Transfers within a group: trading stock.
7. 174Disposal or acquisition outside a group.
8. 175Replacement of business assets by members of a group.