818 Company reconstruction involving transfer of business
Corporation Tax Act 2009 (2009 c 4) | Legislation

Tax-neutral transfers

818  Company reconstruction involving transfer of business

(1)     This section applies if—

(a)     a scheme of reconstruction involves the transfer of the whole or part of the business of one company (“the transferor”) to another company (“the transferee”), and

(b)     the transferor receives no part of the consideration for the transfer (otherwise than

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