‹ Article 40 - Election to Treat as an Expense Article 41 - Policy Statement on Reorganisations and Reconstructions › Part 7: Reorganisations and Reconstructions Article 41 - Policy Statement on Reorganisations and Reconstructions Article 42 - Intra-Group Transfer of Assets Article 43 - Replacement of Business Assets Article 44 - Reduction in Share Capital Article 45 - Incorporation of a Business Article 46 - Reorganisations and Reconstructions Carried out for Bona Fide Commercial Reasons ‹ Article 40 - Election to Treat as an Expense Article 41 - Policy Statement on Reorganisations and Reconstructions ›
