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Corporation Tax Act 2010
Schedule 2
Part 21

Paragraph 99

Section 945 does not apply if the transfer of the transferred trade occurs before 19 March 1986.

← Paragraph 98

Paragraph 99

Paragraph 100 →

Legislation: Corporation Tax Act 2010
Citation: 2010 c. 4, paragraph 99
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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