774 Overview of Chapter
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 9
Application of This Part to Groups of Companies

Introductory

774  Overview of Chapter

(1)     This Chapter makes provision about how this Part applies in the case of certain transactions involving groups.

(2)     In particular—

(a)     for the treatment of transfers within groups as “tax-neutral transfers” and the meaning of that expression, see

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