S140B & 140D TCGA 1992 - Applications for Advance Clearance

You will find help on transfers of UK /non-UK trades between EU member states in

• Capital Gains Manual CG 44705-39
• Clearance procedure CG45713-14 (S140B) & CG45738-39 (S140D)

The law is at Sections 140A and 140C TCGA 1992.