This
adran has no associated
Nodiadau Esboniadol
30U.K.If the predecessor ceased to carry on the trade carried on by the trader, or ceased to carry on a trade so far as relating to the site, before 21 March 2000, section 142 applies as if—
(a)“, or a predecessor,” in subsection (1) were omitted, and
(b)subsections (3) and (4) were omitted.