819 European cross-border transfers of business: introduction
Corporation Tax Act 2009 (2009 c 4) | Legislation

819  European cross-border transfers of business: introduction

(1)     Section 820 applies if—

(a)     condition A or B is met, and

(b)     each of the companies mentioned in subsection (2)(a) or (3)(a) makes a claim under this section,

but see section 820(2) and (3).

(2)     Condition A is that—

(a)     [a relevant company] resident in one [relevant state] transfers the whole or part of the business carried on by it in the United Kingdom to [a relevant company] resident in another [relevant state], and

(b)     the transfer is wholly in exchange for securities issued by the transferee

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