Related Commentary  

830(1)  For the purposes of section 829(1), any disposal within section 171 of TCGA 1992 (transfers within a group) is ignored.

830(2)  For the purposes of section 829(3), any transfer by one member of a group to another is ignored.

830(3)  This subsection applies if–

(a)a person (“A”) acquires securities on a transfer that is ignored under subsection (1), and

(b)any previous transfer that has occurred was ignored under subsection (1) or (2).

830(4)  If subsection (3) applies, a subsequent realisation of the securities by A is treated as a realisation by the transferor.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.