SCHEDULE 1CROSS-BORDER TRANSFERS OF BUSINESS
PART 1AMENDMENTS OF TGCA 1992
Division of UK business3
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”.