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¶740-820 - Intra-group transfers: re-basing and indexation

Overview

Where two companies are in the same chargeable gains group (¶740-600), the transfer of an asset by one to the other is treated for chargeable gains purposes as giving rise to no gain/no loss for the transferor if the following conditions are satisfied:

(1)The transferor company is UK-resident at the time of the disposal, or the asset is a chargeable asset in relation to the transferor company immediately before that time; and

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