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.