Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 777
Relief on realisation and reinvestment: application to group member
Section 777 allows group companies to be treated as the same company for the purposes of roll-over relief on the realisation and reinvestment of intangible assets, subject to certain conditions.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.