Page 29 - P6 Slide Taxation - Lecture Day 6 - Groups, Interest And Practice Questions
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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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