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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.

Last fetched 04 May 2026 · gov.uk

Documents

Deferral of Corporation Tax payments on EU group asset transfers Draft legislationapplication/pdf Explanatory noteapplication/pdf

At a glance

TypePolicy paper

First published11 Jul 2019

Last updated11 Mar 2020

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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