C1SCHEDULE 1CROSS-BORDER TRANSFERS OF BUSINESS

Annotations:
Modifications etc. (not altering text)

PART 1AMENDMENTS OF TGCA 1992

3

In section 140B (section 140A: anti-avoidance)—

a

for “company A” substitute “ the transferor ”,

b

for “company B” substitute “ the transferee (or each of the transferees) ”, and

c

for “trade” substitute “ business ”.