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Corporation Tax Act 2010
Schedule 2
Part 4
Transfers of trade to obtain relief

Paragraph 20

Section 41 does not have effect in relation to cessations of a trade before 21 May 2009.

← Paragraph 19

Paragraph 20

Paragraph 21 →

Legislation: Corporation Tax Act 2010
Citation: 2010 c. 4, paragraph 20
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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