Section 31: Reallocation of chargeable gain or loss within a group

Finance Act 2009 · 2009 c. 10View on legislation.gov.uk

Finance Act 2009
- Section 30: Tax relief for business expenditure on cars and motor cycles
- Section 32: Stock lending: chargeable gains in event of insolvency etc of borrower

Part 2: Income tax, corporation tax and capital gains tax

Schedule 12 contains provision about the reallocation of chargeable gains and allowable losses between companies that are members of a group.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.