Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition

625Shares in subsidiary member of group Summary This section protects against possible tax avoidance within a group of companies through the disposal of shares in a subsidiary to another group ...
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.