[F1940C]Transfers to which Chapter appliesU.K.
This section has no associated Explanatory Notes
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).
Textual Amendments
F1S. 940C: s. 940 renumbered as s. 940C (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 3(1)(c)