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
Taxation of Chargeable Gains Act 1992 section 171
Transfers within a group: general provisions
Section 171 establishes the "no gain/no loss" rule for asset transfers between companies in the same group, ensuring that intra-group disposals do not trigger immediate chargeable gains or allowable losses for corporation tax purposes.
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.