209 When transfer of controlling interest treated as acquisition of assets and liabilities
Finance (No 2) Act 2023 (2023 c 30) | Legislation

209  When transfer of controlling interest treated as acquisition of assets and liabilities

(1)     This section applies to the acquisition or disposal of a controlling interest in a member of a multinational group where—

(a)     the acquisition or disposal of that controlling interest is treated in the same, or a similar manner, as a transfer of assets and liabilities of the member

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