Chapter 1 General (ss. 614-626C)

Comparing proposed amendment...


In force	614. Capital distribution derived from chargeable gain of company: recovery of tax from shareholder.
In force	615. Company reconstruction or amalgamation: transfer of assets.
In force	616. Groups of companies: interpretation.
In force	617. Transfers of assets, other than trading stock, within group.
In force	617A. Transfers arising from certain mergers under Companies Act 2014.
In force	618. Transfers of trading stock within group.
In force	619. Disposals or acquisitions outside group.
In force	620. Replacement of business assets by members of group.
In force	620A. Deemed disposal in certain circumstances.
In force	621. Depreciatory transactions in group.
In force	622. Dividend stripping.
In force	623. Company ceasing to be member of group.
In force	623A. Transitional provisions in respect of section 623.
In force	624. Exemption from charge under section 623 in case of certain mergers.
In force	625. Shares in subsidiary member of group.
In force	625A. Transitional provisions in respect of section 625.
In force	626. Tax on company recoverable from other members of group.
In force	626A. Restriction on set-off of pre-entry losses.
In force	626B. Exemption from tax in the case of gains on certain disposals of shares.
In force	626C. Treatment of assets related to shares.

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