SCHEDULES

SCHEDULE 2Transitionals and savings

Part 6Trading income

Waste disposal

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If the predecessor ceased to carry on the trade carried on by the trader, or ceased to carry on a trade so far as relating to the site, before 21 March 2000, section 142 applies as if—

a

“, or a predecessor,” in subsection (1) were omitted, and

b

subsections (3) and (4) were omitted.