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Corporation Tax Act 2010

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Changes over time for: Section 940C

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Changes to legislation:

Corporation Tax Act 2010, Section 940C is up to date with all changes known to be in force on or before 27 February 2025. 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. Help about Changes to Legislation

[F1940C]Transfers to which Chapter appliesU.K.
This section has no associated Explanatory Notes

This Chapter applies to a transfer of a trade if—

(a)the ownership condition is met (see sections 941 and 942), and

(b)the tax condition is met (see section 943).

Textual Amendments

F1S. 940C: s. 940 renumbered as s. 940C (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 3(1)(c)

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