Part 22Miscellaneous provisions
Chapter 1Transfers of trade without a change of ownership
Introduction
F1940AOverview of Chapter
1
This Chapter contains rules for cases where a trade is transferred between companies within the charge to tax and certain conditions as to common ownership of the trade are met.
2
Section F2940B explains when there is a transfer of a trade for the purposes of this Chapter.
3
Sections F3940C to 943 contain provision about when this Chapter applies to a transfer of a trade.
4
Sections 944 to 950 set out the effects of this Chapter in relation to a transfer to which it applies.
5
Sections 951 to 953 contain supplementary provision.