Point in time view as at 24/02/2022.
Corporation Tax Act 2010, Cross Heading: Transfers of trade without a change of ownership: Chapter 1 of Part 22 is up to date with all changes known to be in force on or before 21 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Textual Amendments
F1Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1
(1)This section applies where—
(a)Chapter 1 of Part 22 (transfers of trade without a change of ownership) applies to the transfer of a trade, and
(b)a loss made by the predecessor in the transferred trade is a Northern Ireland loss or a mainstream loss.
(2)[F2Sections 943A to 944C (which modify the application of Chapter 2 of Part 4) have effect as if the references in those sections] to a loss made by the predecessor in the transferred trade were to the Northern Ireland loss or mainstream loss.]
Textual Amendments
F2Words in s. 357JI(2) substituted (with effect in accordance with Sch. 10 para. 32 of the amending Act) by Finance Act 2019 (c. 1), Sch. 10 para. 27
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