»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýappre are special tax rules applying to “registered societiesâ€� which include co-operative and community benefit societies and credit unions. Guidance on registered societies can be found in the Company Taxation Manual at CTM40500+. »Ê¹ÚÌåÓýapp following pages deal with capital gains matters â€�

CTM40545 � the no gain/no loss rule in TCGA92/S217D that applies to certain transfers of assets

CTM40550 � conversions to or from a Companies Act company.