Groups: appropriations to and from trading stock: outline
TCGA92/S173 applies to groups of companies the general rules concerning appropriations to and from trading stock in TCGA92/S161.
The rules for groups cover two situations involving the transfer of an asset from one group member to another. Firstly there is the case where the asset is trading stock in relation to the transferee but not the transferor, see CG45905. Secondly there is the converse situation where the asset is trading stock in relation to the transferor but not the transferee, see CG45909.