674 Introduction to Chapter
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 9
European Cross-border Transfers of Business

Introduction

674  Introduction to Chapter

(1)     This Chapter applies if—

(a)     condition A or B is met, and

(b)     each of the companies mentioned in subsection (2)(a) or (3)(a) makes a claim under this section,

but see section 677 (tax avoidance etc) and section 680 (disapplication of Chapter where transparent entities involved).

(2)     Condition A is that—

(a)     a company resident in one [relevant state] transfers to a company resident in another [relevant state] the whole or part of a business

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