Related Commentary  Related HMRC Manuals

752(1)  This Chapter applies if–

(a)a company within the charge to corporation tax (“the transferor”) makes a transfer to another person (“the transferee”) of a right to relevant receipts (see subsection (2)), and

(b)(subject to subsection (3)) the transfer of the right is not a consequence of the transfer to the transferee of an asset from which the right to relevant receipts arises.

752(2)  “Relevant receipts” means any income–

(a)which (but for the transfer) would be charged to corporation tax as income of the transferor, or

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