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Legislation
Corporation Tax Act 2009

Crossheading Redundancy payments etc

  • Section 76 Redundancy payments and approved contractual payments
  • Section 77 Payments in respect of employment wholly in employer's trade
  • Section 78 Payments in respect of employment in more than one capacity
  • Section 79 Additional payments
  • Section 80 Application of section 79 in cases involving partnerships
  • Section 81 Payments made by the Government
  1. Redundancy payments etc
  2. Application of section 79 in cases involving partnerships

Section 80 | Application of section 79 in cases involving partnerships

From legislation.gov.uk

(1)This section deals with the application of section 79 in circumstances where—

(a)there is a change in the persons carrying on a trade, and

(b)the trade is carried on by persons in partnership before or after the change (or at both those times).

(2)The employer is treated for the purposes of section 79 as permanently ceasing to carry on the trade unless a company carrying on the trade in partnership immediately before the change continues to carry it on in partnership after the change.

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