Chwilio Deddfwriaeth

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The Mutual Societies (Transfers of Business) (Tax) Regulations 2009

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (a wnaed Fel)
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  1. Introductory Text

  2. PART 1 PRELIMINARY PROVISIONS AND INTERPRETATION

    1. 1.Citation, commencement and effect

    2. 2.Interpretation

    3. 3.Meaning of relevant transfer

  3. PART 2 BUILDING SOCIETIES

    1. 4.Relevant transfer by a building society

    2. 5.Transfer of an asset – taxation of chargeable gains

    3. 6.Transfer of an asset – taxation of chargeable gains – company ceasing to be member of group

    4. 7.Transfer of an asset – company ceasing to be a member of a group – further provisions

    5. 8.Transfer of loan relationship or derivative contract

    6. 9.Transfer of loan relationship or derivative contract – further provisions

    7. 10.Meaning of transferee replacing building society as party to a loan relationship

    8. 11.Meaning of transferee replacing building society as a party to a derivative contract

    9. 12.Transfer of intangible fixed assets

    10. 13.Transfer of intangible fixed assets – further provisions

    11. 14.Intangible fixed assets transferred as if at no gain or no loss

  4. PART 3 INDUSTRIAL AND PROVIDENT SOCIETIES

    1. 15.Interpretation

    2. 16.Transfer of an asset – taxation of chargeable gains

    3. 17.Transfer of an asset – taxation of chargeable gains – company ceasing to be a member of group

    4. 18.Transfer of an asset – company ceasing to be a member of a group – further provisions

    5. 19.Transfer of loan relationship

    6. 20.Meaning of transferee replacing transferor as a party to a loan relationship

    7. 21.Transfer of loan relationship where fair value accounting is used

    8. 22.Replacement of industrial and provident society as party to a derivative contract

    9. 23.Meaning of transferee replacing transferor as party to a derivative contract

    10. 24.Transfer of derivative contract where fair value accounting is used

    11. 25.Transfer of loan relationship or derivative contract – further provisions

    12. 26.Transferor of loan relationship is party to avoidance

    13. 27.Transferor of derivative contract is party to avoidance

    14. 28.Transfer of intangible fixed assets

    15. 29.Transfer of intangible fixed assets – further provisions

    16. 30.Intangible fixed assets transferred as if at no gain or no loss

    17. 31.Exemption from stamp duty land tax

    18. 32.Exemption from stamp duty

  5. PART 4 FURTHER PROVISIONS RELATING TO RELEVANT TRANSFERS

    1. 33.Stamp duty land tax – group relief

    2. 34.Transitional provision

    3. 35.Arrangements the purpose of which is to secure a tax advantage

  6. Signature

  7. Explanatory Note

Yn ôl i’r brig

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