Paragraph 598

After section 79 insert—

“Additional payments: change in the persons carrying on the trade

79A

(1)

This section deals with the application of section 79 in circumstances where there is a change in the persons carrying on the trade.

(2)

The employer is treated for the purposes of section 79 as permanently ceasing to carry on the trade unless a person carrying on the trade immediately before the change continues to carry it on after the change.”