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Corporation Tax Act 2009

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Changes over time for: Section 774

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Point in time view as at 01/01/2010.

Changes to legislation:

Corporation Tax Act 2009, Section 774 is up to date with all changes known to be in force on or before 17 January 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

774Overview of ChapterU.K.
This section has no associated Explanatory Notes

(1)This Chapter makes provision about how this Part applies in the case of certain transactions involving groups.

(2)In particular—

(a)for the treatment of transfers within groups as “tax-neutral transfers” and the meaning of that expression, see sections 775 and 776,

(b)for the application of Chapter 7 (roll-over relief in case of realisation and reinvestment) in relation to a company that is a member of a group, see sections 777 to 779,

(c)for the rules that apply where a company ceases to be a member of a group, see—

(i)sections 780 to 791 (which provide for the deemed realisation of chargeable intangible fixed assets and their deemed reacquisition at market value), and

(ii)sections 792 to 798 (which provide for elections for a different member of the group to be treated as the company to which any gain on the deemed transfer accrues, how roll-over relief applies in such a case and for the recovery of the charge on any such gain), and

(d)for the disregard of some payments made in connection with claims for relief under Chapter 7 where this Chapter applies and payments made in connection with such elections as are mentioned in paragraph (c)(ii), see section 799.

(3)Section 788 contains provisions that supplement sections 780 to 787.

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