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- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2009, Section 818 is up to date with all changes known to be in force on or before 25 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)This section applies if—
(a)a scheme of reconstruction involves the transfer of the whole or part of the business of one company (“the transferor”) to another company (“the transferee”), and
(b)the transferor receives no part of the consideration for the transfer (otherwise than by the transferee taking over the whole or part of the liabilities of the business),
but see subsections (3) to (5).
(2)If the transfer includes intangible fixed assets that—
(a)are chargeable intangible assets in relation to the transferor immediately before the transfer, and
(b)are chargeable intangible assets in relation to the transferee immediately after the transfer,
the transfer of those assets is tax-neutral for the purposes of this Part.
(3)This section does not apply if the transfer is one to which section 775 (transfers within a group) applies.
(4)This section does not apply if the transferor or the transferee is—
(a)a qualifying society within the meaning of section 461A of ICTA (incorporated friendly societies entitled to exemption from tax), or
(b)a dual resident investing company within the meaning of [F1section 949 of CTA 2010 (dual resident investing companies)].
(5)This section applies only if the reconstruction meets the genuine commercial transaction requirement (see section 831).
(6)In this section “scheme of reconstruction” has the same meaning as it has in section 136 of TCGA.
Textual Amendments
F1Words in s. 818(4)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 655 (with Sch. 2)
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