CTM80415 - Groups: group relief: avoidance
CTA10/Part 15
»Ê¹ÚÌåÓýapp provisions of CTA10/S731 to S751 inclusive (cancellation of advantages from certain transactions in securities) apply to group relief.
»Ê¹ÚÌåÓýappre is guidance about this at CTM36800 onwards.