775 Transfers within a group
Corporation Tax Act 2009 (2009 c 4) | Legislation

Transfers within a group treated as tax-neutral

775  Transfers within a group

(1)     A transfer of an intangible fixed asset from one company (“the transferor”) to another company (“the transferee”) is tax-neutral for the purposes of this Part if—

(a)     at the time of the transfer both companies are members of the same group,

(b)

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