830 Exclusion from section 829 of group transfers
Corporation Tax Act 2009 (2009 c 4) | Legislation

830  Exclusion from section 829 of group transfers

(1)     For the purposes of section 829(1), any disposal within section 171 of TCGA 1992 (transfers within a group) is ignored.

(2)     For the purposes of section 829(3), any transfer by one

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