The Taxation of Capital Gains, Finance Act 2012
11.5Transactions Outside a Group
11.5.1Transactions with non-group persons
s619
Where a group member disposes of an asset which was acquired from another group member any restriction of the loss ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.