Direct Tax Acts, Finance Act 2021
617A Transfers arising from certain mergers under Companies Act 2014FA21 s38
[The transfer of all the assets and liabilities of a company which is a wholly owned subsidiary of another company (in...
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.