785 Principal company becoming member of another group
Corporation Tax Act 2009 (2009 c 4) | Legislation

785  Principal company becoming member of another group

(1)     Section 780 does not apply if a company ceases to be a member of a group just because the principal company of the group becomes a member of another group (“the second group”).

(2)     This subsection applies if—

(a)     section 780 would have applied but for subsection (1),

(b)     after the transfer and before the end of the period of 6 years after the date of the transfer, the transferee ceases to meet the condition that it is [a relevant] subsidiary of one or more members of the second

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