Part 3

Income tax, corporation tax and capital gains tax
Chapter 2

Other provisions

Miscellaneous

Valuation of trading stock on transfer of trade
106. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 106 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)