This section has no associated Explanatory Notes
544U.K.In section 156 (connected persons) for subsection (2) substitute—
“(2)The condition is that the only changes in the persons carrying on the qualifying activity since A carried it on are changes—
(a)which do not involve all of the persons carrying it on before the changes permanently ceasing to carry it on, or
(b)in respect of which the qualifying activity is treated as continuing under section 343(2) of ICTA.”