SCHEDULES

SCHEDULE 2Transitionals and savings etc.

Part 3Trading income

Waste disposal

44

If the predecessor ceased to carry on the trade carried on by the trader, or ceased to carry on a trade so far as relating to the site, before 21st March 2000, section 165 applies as if—

a

“, or a predecessor,” in subsection (1) were omitted, and

b

subsections (3) and (4) were omitted.