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Policy Paper Published 11 Mar 2020 HM Revenue & Customs ↗ View on GOV.UK

Deferral of Corporation Tax payments on EU group asset transfers

This measure deals with the deferral of Corporation Tax payments in certain circumstances for EU group asset transfers.

▤ Verbatim text from source document

This change is effective immediately. It is intended to remove uncertainty about the compatibility of EU law with the UK rules for taxing gains realised on the transfer of assets within a group of companies.