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Changes over time for: Paragraph 64
Timeline of Changes
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No versions valid at: 01/06/2002
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Point in time view as at 01/06/2002. This version of this provision is not valid for this point in time.
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Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2002, Paragraph 64.
Changes to Legislation
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Valid from 24/07/2002
Degrouping: supplementary provisionsU.K.
64For the purposes of paragraphs 58 to 61 (degrouping)—
(a)two or more companies are associated if, by themselves, they would form a group of companies; and
(b)an asset acquired by a company is treated as the same as an asset owned at a later time by that company or an associated company if the value of the second asset is derived in whole or in part from the first asset.
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