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Home / Simons-Taxes / Corporate tax / Part D6 Company reconstruction and profit extraction / Division D6.3 Intra-group reorganisations

Division D6.3 Intra-group reorganisations

Corporate tax

Division D6.3 Intra-group reorganisations

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D6.301 Intra-group reorganisations鈥攐verview

D6.305 Transfers of capital assets within a capital gains group鈥攐verview

D6.306 Transfers of capital assets within a capital gains group鈥擲hare transfers

D6.306A Transfers of capital assets within a capital gains group鈥攕ubsequent sales

D6.309 Destinations of rewritten material

D6.310 Transfer of a trade鈥攐verview

D6.315 Implications on a transfer of a trade where 75% common ownership鈥攐verview

D6.316 Implications on a transfer of a trade where 75% common ownership鈥攃apital allowances

D6.317 Implications on a transfer of a trade where 75% common ownership鈥攍osses

D6.318 Implications on a transfer of a trade where 75% common ownership鈥攐ther sundry tax issues

D6.325 Transfer of a trade where 75% common ownership鈥攓ualifying conditions

D6.326 Transfer of a trade where 75% common ownership鈥攎eaning of same trade

D6.327 Transfer of a trade where 75% common ownership鈥�75% ownership test

D6.330 Special situations involving a transfer of trade with common ownership鈥攂usiness of leasing plant or machinery

D6.331 Special situations involving a transfer of trade with common ownership鈥攊nsolvent predecessor

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