Commentary on Sections Overview Chapter 9: Application of this Part to groups of companies Section 792: Reallocation of charge within group
2102.This section provides, subject to certain conditions, for the transfer of a degrouping charge from the company leaving the group to another company in the group it is leaving. It is based on paragraph 66 of Schedule 29 to FA 2002.
2103.This transfer of charge may allow, for example, the charge to be sheltered by reliefs available elsewhere in the main group.