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Corporation Tax Act 2009
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- UK Public General Acts
- 2009 c. 4
- SCHEDULE 1
- Part 1
- Paragraph 178
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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.”
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