S215 ICTA 1988 - Applications for Advance Clearance

You will find help on Company Demergers in

• our Statement of Practice 13/80 (Annexe) (SP 13/80) (PDF 1.4MB)
• Company Taxation Manual CTM17200-320
• Clearance procedures and returns CTM17260

The law is at Section 213-218 ICTA 1988.

Please refer to all of the conditions at S213 and to the definitions at S218.