There are special provisions where a sub-group leaves the group
but the assets in question have only been transferred between
companies within that sub-group.
If two or more associated companies who would form a group by
themselves leave the main group at the same time, the degrouping
adjustment does not apply to asset transfers that have taken place
between those associated companies.
But if one of these companies subsequently leaves the
sub-group there may be a degrouping adjustment on that occasion
(see
CIRD40540).
