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 783
Certain associated companies leaving group at the same time
Section 783 provides relief from the degrouping charge on intangible fixed assets where two closely associated companies leave a group together, but preserves the charge if the asset effectively leaves the group's control at a later date.
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.