26 Intangible fixed assets: exceptions to degrouping charges etc
Finance Act 2019 (2019 c 1) | Legislation

26  Intangible fixed assets: exceptions to degrouping charges etc

(1)     Part 8 of CTA 2009 (intangible fixed assets) is amended as follows.

(2)     In section 780 (deemed realisation etc on company leaving group) in subsection (5) (exceptions) after paragraph (a) insert—

“(aa)     section 782A (company leaving group because of relevant share disposal),”.

(3)     After section 782 insert—

“782A Company leaving group because of relevant share disposal

(1)     Section 780 does not apply if a company ceases to be a member of a group because of a relevant disposal of shares by another company.

(2)

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