Part 14 – Change in company ownership (ss 672-730)

Contents

Chapter 1 – Introduction (s 672) 1 section
Chapter 2 – Disallowance of trading losses (ss 673-676) 5 sections
Chapter 2A – Post-1 April 2017 losses: Further cases involving a change in the company’s activities (ss 676AA-676AL) 12 sections
Chapter 2B – Asset transferred within group: restriction of relief for post-1 April trade losses (ss 676BA-676BE) 5 sections
Chapter 2C – Disallowance of group relief for carried-forward losses: general provision (ss 676CA-676CI) 9 sections
Chapter 2D – Asset transferred within group: Restriction of group relief for carried-forward losses (ss 676DA-676DE) 5 sections
Chapter 2E – Post-1 April 2017 trade losses: cases involving the transfer of a trade (ss 676EA-676EE) 5 sections
Chapter 3 – Company with investment business: restrictions on relief: general provision (ss 677-691) 15 sections
Chapter 4 – Company with investment business: restrictions on relief: asset transferred within group (ss 692-703) 12 sections
Chapter 5 – Company without investment business: disallowance of property losses (ss 704-705) 2 sections
Chapter 5A – Shell companies: restrictions on relief (ss 705A-705G) 7 sections
Chapter 6 – Recovery of unpaid corporation tax (ss 706-718) 13 sections
Chapter 7 – Meaning of “change in the ownership of a company” (ss 719-726) 9 sections
Chapter 8 – Supplementary provision (ss 727-730) 4 sections

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