SolvedSection 940C | Transfers to which Chapter applies
From legislation.gov.uk
This Chapter applies to a transfer of a trade if—
(a)the ownership condition is met (see sections 941 and 942), and
(b)the tax condition is met (see section 943).
From legislation.gov.uk
This Chapter applies to a transfer of a trade if—
(a)the ownership condition is met (see sections 941 and 942), and
(b)the tax condition is met (see section 943).