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The query examines whether a partial demerger can qualify for the special regime under the Corporate Tax Act. The DGT rules that this is possible provided the segregated assets constitute a line of business with its own organisation and the transaction is supported by valid economic reasons.
Companies undertaking partial demergers must ensure the transferred assets form a distinct, organised line of business and demonstrate genuine economic substance to benefit from the special tax regime.
The tax team reviews your specific situation.
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