[849A Disincorporation relief: transfer values for post-FA 2002 goodwill]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[849A  Disincorporation relief: transfer values for post-FA 2002 goodwill]

[(1)     This section applies where—

(a)     a company transfers its business to some or all of the shareholders of the company, and

(b)     a claim for disincorporation relief in respect of the transfer has been made under section 58 of the Finance Act 2013.

(2)

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