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