This section has no associated Explanatory Notes
598U.K.After section 79 insert—
“79AAdditional payments: change in the persons carrying on the trade
(1)This section deals with the application of section 79 in circumstances where there is a change in the persons carrying on the trade.
(2)The employer is treated for the purposes of section 79 as permanently ceasing to carry on the trade unless a person carrying on the trade immediately before the change continues to carry it on after the change.”