CG41100 - Registered Societies: special rules
There are special tax rules applying to 바카라 사이트śregistered societies바카라 사이트ť which include co-operative and community benefit societies and credit unions. Guidance on registered societies can be found in the Company Taxation Manual at CTM40500+. The following pages deal with capital gains matters 바카라 사이트“
CTM40545 바카라 사이트“ the no gain/no loss rule in TCGA92/S217D that applies to certain transfers of assets
CTM40550 바카라 사이트“ conversions to or from a Companies Act company.