Assets disposed of: series of transactions: xfers at undervalue
Special rules apply to transfers of this kind.
- For transfers at undervalue by an employer to an employee or director, see CG16270+.
- For transfers of assets by a close company at undervalue, see CG57120+.
- For transfers of value or valuable rights other than for full consideration (TCGA92/S29), see CG13220+.
- For value shifting TCGA92/S30), see CG13260+.