Finance Act 2011 (c. 11)

Part 2 U.K. Income tax, corporation tax and capital gains tax

Chargeable gains U.K.

44 Value shifting U.K.

Schedule 9 contains provision about value shifting.

45 Company ceasing to be member of a group U.K.

Schedule 10 contains provision about the consequences, for the purposes of corporation tax on chargeable gains, of a company ceasing to be a member of a group.

46 Pre-entry losses U.K.

Schedule 11 contains provision about losses accruing to a company before the time when it becomes a member of a group of companies and losses accruing on assets held by a company at such a time.