De-mutualisation, windfall payments

Legislation/Regulatory – TB04/98-1

Transfers of business

Commentary – Tax Reporter ¶805-495

Transfers of business or engagements

Building societies

Legislation/Regulatory – SI 2009/2971 reg. 4-14

Generally

Legislation/Regulatory – FA2009 s. 124 ; SI 2009/2971

Industrial and provident societies

Legislation/Regulatory – SI 2009/2971 reg. 15-32

Securing a tax advantage

Legislation/Regulatory – SI 2009/2971 reg. 35