Page 3 - P6 Slide Taxation - Lecture Day 5 - Groups
P. 3
Sections
• The group relief sections (corporate rules) are
covered by sections 41 – 47.
• Section 41 contains various definitions that
apply to sections 42-47.
• Asset-for-share transactions.
• Intra-group transactions.
• Liquidation, winding-up or deregistration.
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