This section has no associated Explanatory Memorandum
5. In section 140I(1)(a)(1) (division of business or transfer of assets) for “to which section 140A(1) or 140A(1A) applies (or to which either of those provisions would apply” substitute “mentioned in section 140A(1) or (1A) (or which would be of such a kind”.
(1)
Sections 140I to 140L were inserted by paragraph 1 of Schedule 3 to S.I. 2007/3186.