Corporation Tax, Finance Act 2010
10A.5Company Leaving a Group
The long term implications of inter-group asset transfers must always be considered. S.623 TCA deals with instances where a company receives an asset in an intra grou...
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.