827 Claims to postpone charge on transfer
Corporation Tax Act 2009 (2009 c 4) | Legislation

Transfer of assets to non-UK resident company

827  Claims to postpone charge on transfer

(1)     This section applies if—

(a)     a UK resident company carrying on a trade outside the United Kingdom through a permanent establishment (“the transferor”) transfers that trade or part of it to a non-UK resident company (“the transferee”),

(b)     the transfer meets conditions A, B and C,

(c)     the transfer includes intangible fixed assets that are

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