Company ceasing to be member of group (ss 780-791)

Contents

Section 780 – Deemed realisation and reacquisition at market value [CTA 2009 s 780] Section commentary
Section 781 – Character of credits and debits brought into account as a result of section 780 [CTA 2009 s 781] Section commentary
Section 782 – Certain transferees of businesses etc not treated as leaving group [CTA 2009 s 782] Section commentary
Section 782A – Company leaving group because of relevant share disposal [CTA 2009 s 782A] Section commentary
Section 783 – Certain associated companies leaving group at the same time [CTA 2009 s 783] Section commentary
Section 784 – Groups with a relevant connection [CTA 2009 s 784] Section commentary
Section 785 – Principal company becoming member of another group [CTA 2009 s 785] Section commentary
Section 786 – Character of credits and debits brought into account as a result of section 785 [CTA 2009 s 786] Section commentary
Section 787 – Company ceasing to be member of group because of exempt distribution [CTA 2009 s 787] Section commentary
Section 788 – Provisions supplementing sections 780 to 787 [CTA 2009 s 788] Section commentary
Section 789 – Merger carried out for genuine commercial reasons [CTA 2009 s 789] Section commentary
Section 790 – Provisions supplementing section 789 [CTA 2009 s 790] Section commentary
Section 791 – Application of roll-over relief in relation to degrouping charge [CTA 2009 s 791] Section commentary

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