# Corporation Tax Act 2010, Paragraph 359


After section 560 insert—
“Transfers of trade without a change of ownership
560A (1) This Act has effect subject to Chapter 1 of Part 22 of CTA 2010 (unless section 561 or 561A below applies in relation to the transfer in question).
(2) See, in particular, section 948 of that Act.”

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/359 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-359
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.