CIRD40500 - Intangible assets: groups: degrouping: contents

1. CIRD40505

   Overview
2. CIRD40510

   Outline of rules
3. CIRD40520

   General conditions for adjustment
4. CIRD40530

   Associated companies leaving group together
5. CIRD40540

   Associated companies leaving group: subsequent charge
6. CIRD40545

   When is there a relevant connection between groups?
7. CIRD40550

   Principal company becoming member of another group
8. CIRD40560

   Subsequent restoration of degrouping adjustment
9. CIRD40570

   Exception for degroupings qualifying for Substantial Shareholdings Exemption - overview
10. CIRD40575

    Exception for degroupings qualifying for Substantial Shareholding Exemption - requirements
11. CIRD40580

    Exclusion of commercial mergers
12. CIRD40590

    Exclusion of exempt distributions
13. CIRD40600

    Companies not members of same group at time asset transferred
14. CIRD40610

    Examples of degrouping computation
15. CIRD40705

    Reallocation between group members: candidates
16. CIRD40710

    Reallocation between group members: relevant time and relevant group
17. CIRD40720

    Unpaid degrouping charge: recovery from others: candidates
18. CIRD40730

    Unpaid degrouping charge: recovery from others: definitions
19. CIRD40740

    Unpaid degrouping charge: recovery from others: procedures
20. CIRD40750

    Intra group payments for reinvestment relief and reallocation of taxable credit