Application

Legislation/Regulatory – CTA2010 s. 752
HMRC Guidance – BLM01035 ; BLM36010 ; CFM77040 ; CFM77050

Assets through partnerships, disposal of

Commentary – Tax Reporter ¶811-017

Company transferors, loan relationships

Legislation/Regulatory – CTA2009 s. 486F, 486G

Disposals through partnerships

Commentary – Tax Reporter ¶811-015

Exception

Amount otherwise taxes

Legislation/Regulatory – CTA2010 s. 754
HMRC Guidance – CFM77090

Transfer by way of security

Legislation/Regulatory – CTA2010 s. 755

Generally

Commentary – Tax Reporter ¶811-000

Interpretation

Legislation/Regulatory – CTA2010 s. 757
HMRC Guidance – CFM77110 ; CFM77120 ; CFM77130

Non-corporate transferors

Application

Legislation/Regulatory – ITA2007 s. 809AZA

Exceptions

Legislation/Regulatory – ITA2007 s. 809AZC-809AZE

Lease of land, grant or surrender of

Legislation/Regulatory – ITA2007 s. 809AZG

Oil licence, disposal of interest in

Legislation/Regulatory – ITA2007 s. 809AZG

Partnership shares

Legislation/Regulatory – ITA2007 s. 809AZA

Value of transferred income stream treated as income

Legislation/Regulatory – ITA2007 s. 809AZB

Partnership shares

Legislation/Regulatory – CTA2010 s. 756
HMRC Guidance – CFM77100

Pre-22 April 2009

Legislation/Regulatory – CTA2010 Sch. 2, para. 86

Relevant amount treated as income

Legislation/Regulatory – CTA2010 s. 753
HMRC Guidance – CFM77030 ; CFM77060 ; CFM77070 ; CFM77080 ; CFM77150

Relevant receipts, meaning

Legislation/Regulatory – CTA2010 s. 752

Transferee company

Commentary – Tax Reporter ¶811-050

Transferor company

Charge to tax

Commentary – Tax Reporter ¶811-010

Flowchart

Commentary – Tax Reporter ¶811-040

Relevant receipts, meaning

Commentary – Tax Reporter ¶811-030

Transfer, meaning

Commentary – Tax Reporter ¶811-020