Assets disposed of: series of transactions: groups of companies
TCGA92/S20 (6) & TCGA92/S20 (7)
To prevent the exploitation of the rules in CG14680 where the provisions apply to a disposal which is not an ‘intra-group’ transfer
- the first bullet of CG14680 does not apply to acquisitions from fellow group members and
- for the purposes of the second bullet of CG14680, any disposal by way of an intra-group transfer before the first transaction in the series of linked transactions is assumed to have been made after that transaction.