CFM53000 - Derivative contracts: group continuity: Contents

1. CFM53010

   Group continuity: introduction and layout of guidance
2. CFM53020

   Group continuity: conditions
3. CFM53030

   Group continuity: novations and other indirect replacements
4. CFM53040

   Group continuity: series of transactions
5. CFM53050

   Group continuity: transfers before 16 March 2005
6. CFM53060

   Group continuity: examples of transfers before 16 March 2005
7. CFM53070

   Group continuity: transfers on or after 16 March 2005
8. CFM53080

   Group continuity: examples of transfers on or after 16 March 2005
9. CFM53090

   Group continuity: fair value accounting
10. CFM53100

    Group continuity: deemed assignment when company ceases to be UK resident
11. CFM53110

    Group continuity: degrouping charge
12. CFM53120

    Group continuity: the European Mergers Tax Directive
13. CFM53130

    Group continuity: avoidance using group continuity rules