848Tax-neutral transfersU.K.
This section has no associated Explanatory Notes
(1)Section 845 does not apply if the transfer is tax-neutral for the purposes of this Part as a result of any provision in this Part.
(2)For such provisions, see, in particular—
(a)section 775 (transfers within a group), and
(b)sections 818 to 826 (transfer of business or trade).