Transfers within a group
55
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Finance Act 2002 Part 9 — Application of provisions to groups of companies
Roll-over relief on reinvestment: application to group member
56
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Roll-over relief on reinvestment: acquisition of group company treated as equivalent to acquisition of underlying assets
57
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Company ceasing to be member of group (“degrouping")
58
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Degrouping: associated companies leaving group at the same time
59
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Degrouping: principal company becoming member of another group
60
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Degrouping: company ceasing to be member of group by reason of exempt distribution
61
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Degrouping: merger carried out for bona fide commercial reasons
62
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Degrouping: group member ceasing to exist
63
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Degrouping: supplementary provisions
64
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Degrouping: application of roll-over relief in relation to degrouping charge
65
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Reallocation of degrouping charge within group
66
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Application of roll-over relief in relation to reallocated degrouping charge
67
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Recovery of degrouping charge from another group company or controlling director
68
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Recovery of degrouping charge from another group company or controlling director: procedure etc
69
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Recovery of degrouping charge from another group company or controlling director: time limit
70
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Payments between group members in respect of reliefs
71
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Back to Finance Act 2002 — full text
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