CTM08700 - Corporation Tax: change of ownership: companies with investment business: contents
Introduction |
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Conditions |
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Significant increase in capital |
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During an accounting period (S677) |
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Excess over profits |
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Apportionment of ‘amounts in issue’ |
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Restriction for accounting periods ending on or after 1 April 1996 (S677) |
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Chargeable gain on disposal of asset acquired from another member of the group |
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During an accounting period (S692) |
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Apportionment between notional accounting periods |
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Restriction for accounting periods ending on or after 1 April 1996 (S692) |
