829 Charge on subsequent realisations
Corporation Tax Act 2009 (2009 c 4) | Legislation

829  Charge on subsequent realisations

(1)     If at any time after the transfer the transferor realises the whole or part of the securities held by it immediately before that time, the transferor must bring into account for tax purposes a credit equal to the whole or the appropriate proportion of the total deferred gain.

(2)     In subsection (1)—

“the total deferred gain” means the sum of the amounts

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