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 826
Amalgamation of, or transfer of engagements by, certain societies
Section 826 provides that the transfer of intangible fixed assets between certain types of society is treated as tax-neutral when it occurs as part of an amalgamation or a transfer of engagements between those societies.
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.