Part 22 Miscellaneous provisions

Chapter 1 Transfers of trade without a change of ownership

Transfers to which Chapter applies

940C Transfers to which Chapter applies
This Chapter applies to a transfer of a trade if—
(a) the ownership condition is met (see sections 941 and 942), and
(b) the tax condition is met (see section 943).
S. 940C: s. 940 renumbered as s. 940C (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 3(1)(c)