Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax Act 2007

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

69Whether trade is the same trade
This adran has no associated Nodiadau Esboniadol

(1)This section applies for the purposes of sections 67 and 68.

(2)If there is a change in the persons carrying on a trade which involves all of the persons carrying it on before the change permanently ceasing to carry it on—

(a)the trade is treated as permanently ceasing to be carried on, and

(b)a new trade is treated as starting to be carried on,

at the date of the change (but see subsections (3) to (6)).

(3)A husband and wife are treated as the same person.

(4)Persons who are civil partners of each other are treated as the same person.

(5)A husband or wife is treated as the same person as—

(a)a company of which either one of them has control, or

(b)a company of which both have control.

(6)A person’s civil partner is treated as the same person as—

(a)a company of which either of the civil partners has control, or

(b)a company of which both have control.

(7)“Control” has the same meaning as in Part 11 of ICTA (see section 416 of that Act).

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