# Corporation Tax Act 2009, Paragraph 30


If the predecessor ceased to carry on the trade carried on by the trader, or ceased to carry on a trade so far as relating to the site, before 21 March 2000, section 142 applies as if—
(a) “, or a predecessor,” in subsection (1) were omitted, and
(b) subsections (3) and (4) were omitted.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/30 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.