Page 3 - P6 Slide Taxation - Lecture Day 6 - Groups, Interest And Practice Questions
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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