The Mutual Societies (Transfers of Business) (Tax) Regulations 2009

s.001

Citation, commencement and effect

s.002

Interpretation

s.003

Meaning of relevant transfer

s.004

Relevant transfer by a building society

s.005

Transfer of an asset – taxation of chargeable gains

s.006

Transfer of an asset – taxation of chargeable gains – company ceasing to be member of group

s.007

Transfer of an asset – company ceasing to be a member of a group – further provisions

s.008

Transfer of loan relationship or derivative contract

s.009

Transfer of loan relationship or derivative contract – further provisions

s.010

Meaning of transferee replacing building society as party to a loan relationship

s.011

Meaning of transferee replacing building society as a party to a derivative contract

s.012

Transfer of intangible fixed assets

s.013

Transfer of intangible fixed assets – further provisions

s.014

Intangible fixed assets transferred as if at no gain or no loss

s.015

Interpretation

s.016

Transfer of an asset – taxation of chargeable gains

s.017

Transfer of an asset – taxation of chargeable gains – company ceasing to be a member of group

s.018

Transfer of an asset – company ceasing to be a member of a group – further provisions

s.019

Transfer of loan relationship

s.020

Meaning of transferee replacing transferor as a party to a loan relationship

s.021

Transfer of loan relationship where fair value accounting is used

s.022

Replacement of industrial and provident society as party to a derivative contract

s.023

Meaning of transferee replacing transferor as party to a derivative contract

s.024

Transfer of derivative contract where fair value accounting is used

s.025

Transfer of loan relationship or derivative contract – further provisions

s.026

Transferor of loan relationship is party to avoidance

s.027

Transferor of derivative contract is party to avoidance

s.028

Transfer of intangible fixed assets

s.029

Transfer of intangible fixed assets – further provisions

s.030

Intangible fixed assets transferred as if at no gain or no loss

s.031

Exemption from stamp duty land tax

s.032

Exemption from stamp duty

s.033

Stamp duty land tax – group relief

s.034

Transitional provision

s.035

Arrangements the purpose of which is to secure a tax advantage