CIRD40500 - Intangible assets: groups: degrouping: contents
| CIRD40505 | Overview |
| CIRD40510 | Outline of rules |
| CIRD40520 | General conditions for adjustment |
| CIRD40530 | Associated companies leaving group together |
| CIRD40540 | Associated companies leaving group: subsequent charge |
| CIRD40545 | When is there a relevant connection between groups? |
| CIRD40550 | Principal company becoming member of another group |
| CIRD40560 | Principal company becoming member of another group: subsequent restoration of degrouping adjustment |
| CIRD40580 | Exclusion of commercial mergers |
| CIRD40590 | Exclusion of exempt distributions |
| CIRD40600 | Companies not members of same group at time asset transferred |
| CIRD40610 | Examples of degrouping computation |
| CIRD40705 | Reallocation between group members: candidates |
| CIRD40710 | Reallocation between group members: relevant time and relevant group |
| CIRD40720 | Unpaid degrouping charge: recovery from others: candidates |
| CIRD40730 | Unpaid degrouping charge: recovery from others: definitions |
| CIRD40740 | Unpaid degrouping charge: recovery from others: procedures |
| CIRD40750 | Intra group payments for reinvestment relief and reallocation of taxable credit |
