TTM12400 - Tonnage tax groups: Demerger
Meaning
FA00/SCH22/PARA121 (1) defines 鈥榙emerger鈥� as a transaction by which one or more companies cease to be members of a group.
References
| FA00/SCH22/PARA121 (meaning of demerger) | TTM17681 |
| 听 | 听 |
| Effect of demerger | TTM12410 |
听