SCHEDULES
F1SCHEDULE 29Gains and losses of a company from intangible fixed assets
Annotations:
Amendments (Textual)
F1Part 8Groups of companies
F146Introduction
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F147General rule: a company and its 75% subsidiaries form a group
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F148Membership of group restricted to effective 51% subsidiaries of principal company
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F149Principal company cannot be 75% subsidiary of another company
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F150Company cannot be member of more than one group
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F151Continuity of identity of group
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F151A
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F152Meaning of “effective 51% subsidiary"
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F153Meaning of equity holder and profits or assets available for distribution
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F154Supplementary provisions
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Sch. 29 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 545, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)