Clause 45 - Company ceasing to be member of a group

Part of Finance (No. 3) Bill – in a Public Bill Committee at 3:45 pm on 24th May 2011.

Alert me about debates like this

Photo of David Gauke David Gauke The Exchequer Secretary 3:45 pm, 24th May 2011

I am grateful to the right hon. Gentleman for raising the issue of whether the changes should be extended to the intangible fixed assets degrouping charge. We have not made a change to the intangible fixed assets regime, primarily because it is outside the scope of this review, which was directed at the simplification of chargeable gains rules.