Related Commentary  Related HMRC Manuals

335(1)  This Chapter applies in the cases mentioned in–

(a)section 336 (transfers of loans on group transactions),

(b)section 337 (transfers of loans on insurance business transfers), and

(c)section 339 (issues of new securities on certain cross-border reorganisations).

335(2)  The following sections make provision about how the credits and debits to be brought into account under this Part in those cases are determined–

(a)sections 340 and 341 (which apply in the cases mentioned in sections 336 and 337), and

(b)sections 342 and 343 (which apply in the case mentioned in section 339).

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