791 Application of roll-over relief in relation to degrouping charge
Corporation Tax Act 2009 (2009 c 4) | Legislation

791  Application of roll-over relief in relation to degrouping charge

(1)     Chapter 7 (roll-over relief in case of realisation and reinvestment) applies with the modifications specified in subsections (2) to (4) if a company is treated as having realised an asset as a result of section 780 or 785 (degrouping).

(2)     In section 755 (conditions relating to the

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