Corporation Tax Act 2010, Section 940A is up to date with all changes known to be in force on or before 09 May 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This Chapter contains rules for cases where a trade is transferred between companies within the charge to tax and certain conditions as to common ownership of the trade are met.
(2)Section [F2940B] explains when there is a transfer of a trade for the purposes of this Chapter.
(3)Sections [F3940C] to 943 contain provision about when this Chapter applies to a transfer of a trade.
(4)Sections [F4943A] to 950 set out the effects of this Chapter in relation to a transfer to which it applies.
(5)Sections 951 to 953 contain supplementary provision.
Textual Amendments
F1S. 940A: s. 938 renumbered as s. 940A (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 3(1)(a)
F2Word in s. 940A(2) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 3(2)(a)
F3Word in s. 940A(3) substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 3(2)(b)
F4Word in s. 940A(4) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 62
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