Chapter 1 Transfers of trade without a change of ownershipC1C2
United Kingdom
- Introduction
- Transfers to which Chapter applies
- Effect of Chapter in relation to transfers to which it applies
- Supplementary
Annotations
Modifications
- C1
Pt. 22 Ch. 1 applied (with modifications) (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 1 para. 19 (with ss. 15(1), 16(1), 17)
- C2
Pt. 22 Ch. 1 modified (15.5.2024) by S.I. 2009/2971, reg. 4(20) (as inserted by The Mutual Societies (Transfers of Business) (Tax) (Amendment) Regulations 2024 (S.I. 2024/555), regs. 1(1), 2(2)(c) (with reg. 1(2)-(5)))