Related Commentary  Related HMRC Manuals

819(1)  Section 820 applies if–

(a)condition A or B is met, and

(b)each of the companies mentioned in subsection (2)(a) or (3)(a) makes a claim under this section,

but see section 820(2) and (3).

819(2)  Condition A is that–

(a)an EU company resident in one member State transfers the whole or part of the business carried on by it in the United Kingdom to an EU company resident in another member State, and

(b)the transfer is wholly in exchange for securities issued by the transferee to the transferor.

819(3)  Condition B is that–

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