TTM12400 - Tonnage tax groups: Demerger
Meaning
FA00/SCH22/PARA121 (1) defines ‘demerger’ as a transaction by which one or more companies cease to be members of a group.
References
| Effect of demerger | TTM12410 |
FA00/SCH22/PARA121 (1) defines ‘demerger’ as a transaction by which one or more companies cease to be members of a group.
| Effect of demerger | TTM12410 |
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