846 Transfers not at arm's length
Corporation Tax Act 2009 (2009 c 4) | Legislation

846  Transfers not at arm's length

(1)     Section 845 does not apply if the consideration for the transfer—

(a)     falls to be adjusted for tax purposes under [Part 4 of TIOPA 2010] (provision not at arm's length), or

(b)     falls within [that Part] without falling to be so adjusted.

[(1A)     Subsection (1B) applies in relation to the transfer of an intangible asset where—

(a)     by virtue of subsection (1), section 845 does

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