This is the original version (as it was originally enacted).
178For section 518(2) (harbour reorganisation schemes) substitute—
“(2)For the purposes of provisions of the Corporation Tax Acts that apply—
(a)only if a person starts to carry on a trade, or
(b)only if a person ceases to carry on a trade,
the transferor is not treated as ceasing to carry on the trade, and the transferee is not treated as starting to carry it on.”
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
