Direct Tax Acts, Finance Act 2010
618Transfers of trading stock within groupCTA76 s131; FA01 s38
[(1)Where –
(a)a company which is a member of a group of companies acquires an asset as trading stock of a trade to which this sec...
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.