SCHEDULE 1CROSS-BORDER TRANSFERS OF BUSINESS
PART 1AMENDMENTS OF TGCA 1992
Division of non-UK business5
In section 140D (section 140C: anti-avoidance)—
a
for “company A” substitute “the transferor”, and
b
for “trade” substitute “business”.
In section 140D (section 140C: anti-avoidance)—
for “company A” substitute “the transferor”, and
for “trade” substitute “business”.