Version Superseded: 17/07/2012
Point in time view as at 06/04/2009.
Finance Act 2007, Paragraph 35 is up to date with all changes known to be in force on or before 03 March 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.
35U.K.In section 444A(3) (transfers of business)—
(a)for “436(3)(c) or 439B(3)(c)” substitute “ 436A(4) ”,
(b)omit paragraph (b) and the word “or” before it, and
(c)for “the same category of business as that in which it arose)” substitute “ gross roll-up business) ”.
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