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Legislation

Corporation Tax Act 2010

Crossheading Supplementary

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Section 951 Part of trade treated as separate trade
Section 952 Apportionment if part of trade treated as separate trade
Section 953 Application of Chapter to further transfers of a trade

Chapter 1 Transfers of trade without a change of ownership
Crossheading Supplementary

Crossheading Supplementary

From legislation.gov.uk

Contents

Section 951 Part of trade treated as separate trade
Section 952 Apportionment if part of trade treated as separate trade
Section 953 Application of Chapter to further transfers of a trade