Associated companies, lease

Legislation/Regulatory – FA95 s. 151

Business carried on by

Legislation/Regulatory – VATA94 s. 46

Development corporations: sale of houses at discount

Legislation/Regulatory – FA81 s. 107

Divisions, registration of

Legislation/Regulatory – VATA94 s. 46(1)

Ordinary share capital, meaning

Legislation/Regulatory – FA30 s. 42(4) ; FA95 s. 151(9)

Transfers between associated companies, reliefs

Legislation/Regulatory – FA30 s. 42-42B ; FA67 s. 27(3)