# Corporation Tax Act 2009, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/598 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-598
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.