Part 22Miscellaneous provisions
C1C2Chapter 1Transfers of trade without a change of ownership
Annotations:
Modifications etc. (not altering text)
C2
Pt. 22 Ch. 1 modified (15.5.2024) by S.I. 2009/2971, reg. 4(20) (as inserted by The Mutual Societies (Transfers of Business) (Tax) (Amendment) Regulations 2024 (S.I. 2024/555), regs. 1(1), 2(2)(c) (with reg. 1(2)-(5)))
Introduction
F1940AOverview of Chapter
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.
Pt. 22 Ch. 1 applied (with modifications) (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 1 para. 19 (with ss. 15(1), 16(1), 17)