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Home / Simons-Taxes /Corporate tax /Part D2 Groups of companies /Division D2.3 Group capital gains /Group capital gains—transactions outside the group / D2.328 Group capital gains—assets held at 6 April 1965

D2.328 Group capital gains—assets held at 6 April 1965

Corporate tax

Where still relevant, the provisions relating to assets held on 6 April 1965¹ apply as if all group members were one person in cases where a company which is or has been a group member disposes of an asset outside the group which it acquired from another group member as a result of a no gain/no loss disposal².

Quoted securities

Companies which hold assets on 6 April

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