792 Reallocation of charge within group
Corporation Tax Act 2009 (2009 c 4) | Legislation

Reallocation of degrouping charge within group and recovery

792  Reallocation of charge within group

(1)     This section applies if a chargeable realisation gain (see section 741) accrues to a company (“A”) under section 780 or 785 in respect of an asset.

(2)     A and a company (“B”) that was a member of the relevant group

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