Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Section 1074 is up to date with all changes known to be in force on or before 04 March 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.
(1)The purpose of the provisions about demergers is to facilitate certain transactions by which trading activities carried on by a single company or group are divided so as to be carried on—
(a)by two or more companies not belonging to the same group, or
(b)by two or more independent groups.
(2)In subsection (1) “the provisions about demergers” means—
(a)this Chapter, except section 1078 (and section 1075, so far as relating to section 1078), and
(b)section 1028 (chargeable payments not treated as repayments of share capital).
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