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Finance Act 2009

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Changes over time for: Section 31

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Finance Act 2009, Section 31 is up to date with all changes known to be in force on or before 24 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

31Reallocation of chargeable gain or loss within a groupU.K.

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Schedule 12 contains provision about the reallocation of chargeable gains and allowable losses between companies that are members of a group.

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