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Corporation Tax Act 2010

Corporation Tax Act 2010

2010 CHAPTER 4

Introduction

Part 14: Change in company ownership

Chapter 6: Recovery of unpaid corporation tax
Section 711: Conditions relating to company’s trade or business

2207.This section lists three conditions which relate to the company’s trade or business; if none of these conditions is met, section 710 does not apply. This section is based on sections 767A and 767B of ICTA.

2208.The meaning of “connected” in subsection (5) is given by section 1176(1). Section 767B(9) of ICTA is therefore not rewritten as a separate proposition.

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