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Legislation

Finance (No. 2) Act 2015

Crossheading Income tax and corporation tax

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Section 40 Changes in trading stock not made in course of trade
Section 41 Valuation of trading stock on cessation
Section 42 Transfer of intangible assets not at arm's length

PART 4 Income tax, corporation tax and capital gains tax
Crossheading Income tax and corporation tax

Crossheading Income tax and corporation tax

From legislation.gov.uk

Contents

Section 40 Changes in trading stock not made in course of trade
Section 41 Valuation of trading stock on cessation
Section 42 Transfer of intangible assets not at arm's length