sec.539Group property for intra-group transfers of property

### sec.539 Group property for intra-group transfers of property For section 407(1)(c)— the reference to new parent company includes a reference to the transferee company under section 49C(1) of the repealed Act; and the reference to the transferor and transferee becoming group companies in the circumstances mentioned in section 409(1)(a) to (c) includes a reference to the transferor and transferee becoming associated companies in the circumstances mentioned in section 49C(1) of the repealed Act. s 539 amd 2006 No. 44 s 64 - (a) the reference to new parent company includes a reference to the transferee company under section 49C(1) of the repealed Act; and - (b) the reference to the transferor and transferee becoming group companies in the circumstances mentioned in section 409(1)(a) to (c) includes a reference to the transferor and transferee becoming associated companies in the circumstances mentioned in section 49C(1) of the repealed Act.