Part 8Intangible fixed assets

Chapter 13Transactions between related parties

Transfers treated as being at market value

848Tax-neutral transfers

1

Section 845 does not apply if the transfer is tax-neutral for the purposes of this Part as a result of any provision in this Part.

2

For such provisions, see, in particular—

a

section 775 (transfers within a group), and

b

sections 818 to 826 (transfer of business or trade).