[F1Section 155U.K.
Textual Amendments
F1Sch. 7AB inserted (with application in accordance with s. 43(4) of the amending Act) by Finance Act 2002 (c. 23), s. 43(2), Sch. 7
5U.K.In section 155 (relevant classes of assets), in Head A of Class 1, after paragraph 2 insert— “In Head A “the trade” means—
(a)for the purposes of determining whether the relevant asset is within this head, the trade carried on by company B;
(b)for the purposes of determining whether the new assets are within this head, the trade carried on by company A.”.]