xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Modifications etc. (not altering text)
C1Pt. 7 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)
(1)This Chapter does not apply in relation to the transfer of business if the transferor is a transparent entity.
(2)In this section “transparent entity” means a company which is resident in a member State other than the United Kingdom and which does not have an ordinary share capital.