Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Companies Act 2014 section 74
Supplementary provisions in relation to sections 72 and 73
Section 74 provides supplementary rules supporting the share premium relief available under sections 72 (mergers) and 73 (group reconstructions), covering balance sheet treatment, nominee arrangements, and the meaning of share transfers.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.