This section has no associated Explanatory Notes
502U.K.In section 232(4)(a) (acquisition of a trade or trading assets)—
(a)at the beginning insert “ for the purpose of determining ”, and
(b)for the words from “that trade” to the end substitute “that trade—
(i)apply section 941(6) of CTA 2010, and
(ii)an interest in a trade belonging to a company may be treated in accordance with any of the options set out in section 942 of that Act, and”.