Point in time view as at 26/07/2013.
There are currently no known outstanding effects for the Corporation Tax Act 2009, Section 848.
(1)Section 845 does not apply if the transfer is tax-neutral for the purposes of this Part as a result of any provision in this Part.
(2)For such provisions, see, in particular—
(a)section 775 (transfers within a group), and
(b)sections 818 to 826 (transfer of business or trade).
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