This
adran has no associated
Nodiadau Esboniadol
505U.K.In section 310(3)(c) (excluded activities: provision of services or facilities for another business)—
(a)for “section 344(2) of ICTA (persons to whom company's trade may be treated as belonging)” substitute “ section 942 of CTA 2010 (options for purposes of ownership condition) ”, and
(b)for the words from “section 343” to the end substitute “ section 941 of that Act (trade transfers without change of ownership: ownership condition) ”.