TTM12400 - Tonnage Tax Groups: Demerger
Meaning
Paragraph 121(1) defines ‘demerger’ as a transaction by which one or more companies cease to be members of a group.
References
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FA00/SCH22/PARA121 (meaning of demerger) |
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Effect of demerger |
Paragraph 121(1) defines ‘demerger’ as a transaction by which one or more companies cease to be members of a group.
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FA00/SCH22/PARA121 (meaning of demerger) |
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Effect of demerger |
