CTM08700 - Corporation Tax: change of ownership: companies with investment business: contents

1. CTM08710

   Introduction
2. CTM08720

   Conditions
3. CTM08750

   Significant increase in capital
4. CTM08770

   During an accounting period (S677)
5. CTM08780

   Excess over profits
6. CTM08800

   Apportionment of ‘amounts in issue’
7. CTM08850

   Restriction for accounting periods ending on or after 1 April 1996 (S677)
8. CTM08880

   Chargeable gain on disposal of asset acquired from another member of the group
9. CTM08900

   During an accounting period (S692)
10. CTM08910

    Apportionment between notional accounting periods
11. CTM08930

    Restriction for accounting periods ending on or after 1 April 1996 (S692)