de-grouping tax charge
A number of de-grouping tax charges exist. For example, there may be a charge to capital gains tax on the departure of a company from the group following an intra-group transfer. capital assets may be transferred by one company in a capital gains group to another on a no gain/no loss basis. But if the transferee company leaves the tax group within six years after an intra-group transfer of an asset, the accrued gain, to the date of the transfer, will be taxed in the transferee.
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Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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