- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (16/10/2015)
- Gwreiddiol (Fel y'i Deddfwyd)
Transport Act 2000
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2000 c. 38
- SCHEDULE 26
- Part III
- Charge to tax under...
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Rhagor o Adnoddau
Changes over time for: Cross Heading: Charge to tax under Case I of Schedule D
Alternative versions:
- 15/01/2001- Amendment
- 16/10/2015
Point in time
Status:
Point in time view as at 16/10/2015.
Changes to legislation:
Transport Act 2000, Cross Heading: Charge to tax under Case I of Schedule D is up to date with all changes known to be in force on or before 25 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Charge to tax under Case I of Schedule DU.K.
18(1)This paragraph applies for the purpose of computing the profits or losses of the transferor and the transferee under Case I of Schedule D in respect of any trade or part of a trade transferred by a relevant transfer in relation to the time when the transfer takes effect and any later time.U.K.
(2)The trade or part of a trade transferred is to be treated as having been, at the time of its commencement and at all times since that time, a separate trade carried on by the transferee.
(3)The trade carried on by the transferee after the time the transfer takes effect is to be treated as the same trade as that which, by virtue of sub-paragraph (2), it is treated as having carried on before that time.
(4)This paragraph is subject to paragraphs 13 and 17.
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