Transferring Investments into an Actively Managed Certificate (AMC)

Hi A UK Company is currently invested into stocks and bonds that are kept in the bank account of the company We are looking into transferring these investments into an Actively Managed Certificate (AMC) The UK company will be subsequently the note holder of the AMC Is this considered a taxable event?

Hi,
I cannot give a definitive answer for this, as CT is self-assessed and there are more factors that would need to be considered.
You may want to look under the guidance under CTM15310 - Distributions: general: transfers between companies within the charge to CT, and the associated legislation.
If you have reviewed all the appropriate guidance, and still unsure, you may wish to seek non-statutory clearance.
Thank you.