Part 12 Supplementary provisions
Chapter 4 Partnerships, successions and transfers
F1560ATransfers of trade without a change of ownership
(1)
This Act has effect subject to Chapter 1 of Part 22 of CTA 2010 (unless section 561 or 561A below applies in relation to the transfer in question).
(2)
See, in particular, section 948 of that Act.