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Legislation

Corporation Tax Act 2010

Chapter 2 Transfers of trade to obtain balancing allowances

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Section 954 Transfer of activities on complete cessation of trade
Section 955 Transfer of activities on part cessation of trade
Section 956 Apportionment if part of trade treated as separate trade
Section 957 Chapter 2: supplementary

Part 22 Miscellaneous provisions
Chapter 2 Transfers of trade to obtain balancing allowances

Chapter 2 Transfers of trade to obtain balancing allowances

From legislation.gov.uk

Contents

Section 954 Transfer of activities on complete cessation of trade
Section 955 Transfer of activities on part cessation of trade
Section 956 Apportionment if part of trade treated as separate trade
Section 957 Chapter 2: supplementary