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Income Tax Act 2007
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Changes over time for: Section 69
Version Superseded: 10/06/2021
Alternative versions:
- 06/04/2007- Amendment
- 21/07/2009- Amendment
- 01/04/2010- Amendment
- 15/01/2012
Point in time - 10/06/2021- Amendment
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69Whether trade is the same tradeU.K.
This section has no associated Explanatory Notes
(1)This section applies for the purposes of sections 67 and 68.
(2)If there is a change in the persons carrying on a trade which involves all of the persons carrying it on before the change permanently ceasing to carry it on—
(a)the trade is treated as permanently ceasing to be carried on, and
(b)a new trade is treated as starting to be carried on,
at the date of the change (but see subsections (3) to (6)).
(3)A husband and wife are treated as the same person.
(4)Persons who are civil partners of each other are treated as the same person.
(5)A husband or wife is treated as the same person as—
(a)a company of which either one of them has control, or
(b)a company of which both have control.
(6)A person's civil partner is treated as the same person as—
(a)a company of which either of the civil partners has control, or
(b)a company of which both have control.
(7)“Control” [F1is to be read in accordance with sections 450 and 451 of CTA 2010].
Textual Amendments
F1Words in s. 69(7) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 495 (with Sch. 2)
Modifications etc. (not altering text)
C1Ss. 66-70 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 1(11)(a)
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