Where one group member makes a payment to another in respect of group rollover relief (see D1.647) or the reallocation of a degrouping charge (see D1.652), the payment is ignored for corporation tax purposes up to specified limits1.
A payment for group rollover relief is one made in connection with a rollover relief claim allowing a gain on realisation
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:43