# Corporation Tax Act 2010, Section 940A: Overview of Chapter

Extent: E+W+S+N.I.

(1) This Chapter contains rules for cases where a trade is transferred between companies within the charge to tax and certain conditions as to common ownership of the trade are met.
(2) Section 940B explains when there is a transfer of a trade for the purposes of this Chapter.
(3) Sections 940C to 943 contain provision about when this Chapter applies to a transfer of a trade.
(4) Sections 943A to 950 set out the effects of this Chapter in relation to a transfer to which it applies.
(5) Sections 951 to 953 contain supplementary provision.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/940A (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-940A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.