Sales at Book Value. No chargeable gain or profit (disregarding the effects of any indexation relief available) would arise if any asset of the Company (other than trading stock) were to be realised for a consideration equal to the amount of the book value thereof as shown or included in the Accounts. ANTI-AVOIDANCE PROVISIONS
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Samples: Agreement for the Sale and Purchase of Shares (Big Flower Holdings Inc/), Share Purchase Agreement (Big Flower Press Holdings Inc)
Sales at Book Value. No chargeable gain or profit (disregarding the effects of any indexation relief available) would arise if any asset of the Company (other than trading stock) were to be realised for a consideration equal to the amount of the book value thereof as shown or included in the Accounts. ANTI-AVOIDANCE PROVISIONS.
Appears in 1 contract
Samples: Share Purchase Agreement (Herley Industries Inc /New)
Sales at Book Value. No chargeable gain or profit (disregarding the effects of any indexation relief available) would arise if any asset of the Company (other than trading stock) were to be realised for a consideration equal to the amount of the book value thereof as shown or included in the Accounts. ANTI-AVOIDANCE PROVISIONSaccounts.
Appears in 1 contract
Sales at Book Value. No chargeable gain or profit (disregarding the effects of any indexation relief available) would arise if any asset of the Company (other than trading stock) were to be realised for a consideration equal to the amount of the book value thereof as shown or included in the Accounts. ANTI-AVOIDANCE PROVISIONSAccounts (except insofar as the amount of such change is reflected in the deferred tax provision thereon).
Appears in 1 contract
Samples: Share Purchase Agreement (Cross Country Healthcare Inc)
Sales at Book Value. No chargeable gain or profit (disregarding the effects of any indexation relief available) would arise if any asset assets of the any Company (other than trading stock) were to be realised for a consideration equal to the amount of the book value thereof as shown or included in the Principal Accounts. ANTI-AVOIDANCE PROVISIONS.
Appears in 1 contract
Sales at Book Value. No chargeable gain or profit (disregarding the effects of any indexation relief available) would arise if any asset of the Company (other than trading stock) were to be realised for a consideration equal to the amount of the book value thereof as shown or included in the Accounts. ANTI-AVOIDANCE PROVISIONSVALUATION OF ASSETS
Appears in 1 contract
Samples: Share Sale and Purchase Agreement (Transworld Healthcare Inc)