# Corporation Tax Act 2009, Paragraph 519


(1) Amend section 559 (effect of successions) as follows.
(2) For subsection (1)(b) substitute—
“(b) the condition in subsection (1A) or (1B) (whichever is appropriate) is met.”
(3) For subsection (1A) substitute—
“(1A) For income tax purposes, the condition is that no person carrying on the relevant activity immediately before the succession continues to carry it on after the succession.
(1B) For corporation tax purposes, the condition is that no company carrying on the relevant activity in partnership immediately before the succession continues to carry it on in partnership after the succession.”

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/519 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-519
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.