Insertion of regulation 15B
This
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Memorandwm Esboniadol
11. Before regulation 16 (modification of section 444AL of the Income and Corporation Taxes Act 1988) insert—
“15B. In a case where the transferor or the transferee is an EEA firm or a Treaty firm (or both are), omit section 444AE (transfers of business: FAFTS)(1).”.
(1)
Section 444AE was inserted by paragraph 20(1) of Schedule 33 to the Finance Act 2003 and substituted by paragraph 2 of Schedule 17 to the Finance Act 2008.