CTM08700 - Corporation Tax: change of ownership: companies with investment business: contents

CTM08710Introduction
CTM08720Conditions
CTM08750Significant increase in capital
CTM08770During an accounting period (S768B)
CTM08780Excess over profits
CTM08800Apportionment of ‘amounts in issue’
CTM08810Apportionment of interest
CTM08840Restriction for accounting periods ending before 1 April 1996 (S768B)
CTM08850Restriction for accounting periods ending on or after 1 April 1996 (S768B)
CTM08880Chargeable gain on disposal of asset acquired from another member of the group
CTM08900During an accounting period (S768C)
CTM08910Apportionment between notional accounting periods
CTM08920Restriction for accounting periods ending before 1 April 1996 (S768C)
CTM08930Restriction for accounting periods ending on or after 1 April 1996 (S786C)


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