787 Company ceasing to be member of group because of exempt distribution
Corporation Tax Act 2009 (2009 c 4) | Legislation

787  Company ceasing to be member of group because of exempt distribution

(1)     Sections 780 and 785 do not apply if a company ceases to be a member of a group just because of an exempt distribution, unless subsection (2) applies.

(2)     This subsection applies if there is a chargeable payment within 5 years after the making of the exempt distribution.

(3)     If subsection

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