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HMRC internal manual

Capital Gains Manual

Groups: rebasing: group elections out of the kink test

TCGA92/SCH3/PARA8 & TCGA92/SCH3/PARA9These instructions are about elections out of the kink test by groups of companies. The instructions at CG46363+ describe the rules determining which companies are covered by a group election. The instructions at CG46390+ explain how these rules apply when one group takes over another group.