CTM08700 - Corporation Tax: change of ownership: companies with investment business: contents

  1. CTM08710
    Introduction
  2. CTM08720
    Conditions
  3. CTM08750
    Significant increase in capital
  4. CTM08770
    During an accounting period (S677)
  5. CTM08780
    Excess over profits
  6. CTM08800
    Apportionment of 鈥榓mounts in issue鈥�
  7. CTM08850
    Restriction for accounting periods ending on or after 1 April 1996 (S677)
  8. CTM08880
    Chargeable gain on disposal of asset acquired from another member of the group
  9. CTM08900
    During an accounting period (S692)
  10. CTM08910
    Apportionment between notional accounting periods
  11. CTM08930
    Restriction for accounting periods ending on or after 1 April 1996 (S692)