Part 20

Companies' Chargeable Gains

  • Part 20-01-01Capital Distribution derived from Chargeable Gain of Company Recovery of Tax from Shareholder (S-614)
  • Part 20-01-02
    Company Reconstruction and Amalgamation Transfer of Assets (S-615)
    This manual is currently unavailable as it is being updated.
  • Part 20-01-03Groups of Companies (section 616 Taxes Consolidation Act 1997)
  • Part 20-01-04Transfers of Assets, other than Trading Stock, within Group (S-617)

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  • Part 20-01-05Transfers of Trading Stock, within Group (S-618)
  • Part 20-01-06Disposal Outside the Group (S-619)
  • Part 20-01-07
    Replacement of Business Assets by Members of Group (S-620)
    This manual is currently unavailable as it is being updated.
  • Part 20-01-08
    Depreciatory Transactions in Group (S-621)
    This manual is currently unavailable as it is being updated.
  • Part 20-01-09Dividend Stripping (section 622)
  • Part 20-01-10Company Ceasing to be Member of Group (S-623)
  • Part 20-01-11Exemption from Charge under section 623 in the case of Certain Mergers (section 624).
  • Part 20-01-12
    Shares in Subsidiary Member of Group (S-625)
    This manual is currently unavailable as it is being updated.
  • Part 20-01-13Recovery of Tax from Other Members of a Group (S-626)
  • Part 20-01-14
    Exemption from Tax on Gains accruing on Certain Disposals of Shares (S-626B)
    This manual is currently unavailable as it is being updated.
  • Part 20-01-15Treatment of Assets related to Shares (S-626C)
  • Part 20-02-01Deemed Disposal of Assets (S627)
  • Part 20-02-02Postponement of Charge on Deemed Disposal under s627 (S628)
  • Part 20-02-03Tax on Non-Resident Company recoverable from another Member of Group or from Controlling Director (S629)
  • Part 20-02-04Company Ceasing to be Resident on formation of SE or SCE (S629A)