Section 560A Transfers of trade without a change of ownershipF1
(1)
This Act has effect subject to Chapter 1 of Part 22 of CTA 2010 (unless section 561 or 561A below applies in relation to the transfer in question).
(2)
See, in particular, section 948 of that Act.
Annotations
Textual amendments
- F1
S. 560A inserted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 359 (with Sch. 2)