天美影院

There are special tax rules applying to 鈥渞egistered societies鈥� 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 鈥�

CTM40545 鈥� the no gain/no loss rule in TCGA92/S217D that applies to certain transfers of assets

CTM40550 鈥� conversions to or from a Companies Act company.