Commentary

D1.1022 Destinations for rewritten material

Corporate tax
Corporate tax | Commentary

D1.1022 Destinations for rewritten material

Corporate tax | Commentary

D1.1022 Destinations for rewritten material

The list below details the destination of rewritten content:

D1.1011 [Rewritten—Aggregation of holdings of groups of companies]

Rewritten to D1.1010

D1.1012 [Rewritten—Long-term insurance funds of insurance companies]

Rewritten to D1.1010

D1.1013 [Rewritten—Friendly societies]

Rewritten to D1.1010

D1.1014A [Rewritten—Earlier intra-group transfer of trading assets]

Rewritten to D1.1014

D1.1015 [Rewritten—Earlier no gain/no loss transfer]

Rewritten to D1.1014

D1.1016 [Rewritten—Earlier deemed disposal]

Rewritten to D1.1014

D1.1017 [Rewritten—Earlier repurchase agreement]

Rewritten to D1.1014

D1.1018 [Rewritten—Earlier stock lending arrangement]

Rewritten to D1.1014

D1.1019 [Rewritten—Earlier company reconstruction of target company]

Rewritten to D1.1014

D1.1020 [Rewritten—Earlier demerger of target company]

Rewritten to

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