Policy paper

Corporation Tax: capital gains depreciatory transactions within a group

This measure deals with changes to the treatment of depreciatory transactions in a group of companies announced at Autumn Budget 2017.

Documents

Draft clause

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Draft explanatory notes

Details

Changes will be made in Finance Bill 2017-18 to section 176 Taxation of Chargeable Gains Act 1992.

Updates to this page

Published 22 November 2017

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