xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Modifications etc. (not altering text)
C1Pt. 22 Ch. 1 applied (with modifications) (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 1 para. 19 (with ss. 15(1), 16(1), 17)
This Chapter applies to a transfer of a trade if—
(a)the ownership condition is met (see sections 941 and 942), and
(b)the tax condition is met (see section 943).
Textual Amendments
F1S. 940C: s. 940 renumbered as s. 940C (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 3(1)(c)