31 Arrangements for transfers of companies
Finance Act 2013 (2013 c 29) | Legislation

31  Arrangements for transfers of companies

(1)     In section 156 of CTA 2010 (definition of “arrangements” for purposes of sections 154 to 155B, etc)—

(a)     in subsection (2), in paragraph (b), after “include” insert

“Ĕ

()

(b)     at the end of that paragraph insert

“, or

(ii)

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