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Legislation

Corporation Tax Act 2010

Crossheading Transfers to which Chapter applies

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Section 940C Transfers to which Chapter applies
Section 941 The ownership condition
Section 942 Options that may be applied for the purposes of the ownership condition
Section 943 The tax condition

Corporation Tax Act 2010
Chapter 1 Transfers of trade without a change of ownership

Crossheading Transfers to which Chapter applies

From legislation.gov.uk

Contents

Section 940C Transfers to which Chapter applies
Section 941 The ownership condition
Section 942 Options that may be applied for the purposes of the ownership condition
Section 943 The tax condition

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