Commentary on Sections Overview Chapter 9: Application of this Part to groups of companies Section 794: Application of roll-over relief in relation to reallocated charge
2105.This section allows reinvestment relief for the company to which a degrouping charge is transferred under section 792. It is based on paragraph 67 of Schedule 29 to FA 2002.
2106.This is the second of the two exceptions to the general rule in section 763 that deemed realisations do not count for the purposes of the reinvestment rules. The other is dealt with in section 791.