Page 29 - P6 Slide Taxation - Lecture Day 5 - Groups

Liquidation, winding-up or

deregistration: Section 47

• Scope: Requirements to be met

Holding company
(resident) Liquidating company

disposes of all its assets

(other than assets it elects
Form part of group to use to settle any

of companies anticipated liabilities,

including costs of
Liquidating company administration to liquidate

(resident) the company) to holding

company in anticipation

or course of liquidation

etc.

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