[561A Transfer of asset by reason of cross-border merger]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[561A  Transfer of asset by reason of cross-border merger]

[(1)     This section applies to the transfer of a qualifying asset as part of the process of a merger to which section 140E of TCGA 1992 (mergers: assets within UK tax charge) applies (or would apply but for section 140E(2)(c)).

(2)     Where this section applies to a transfer—

(a)     the transfer does not give rise

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