# Corporation Tax Act 2010, Section 940C: Transfers to which Chapter applies

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

This Chapter applies to a transfer of a trade if—
(a) the ownership condition is met (see sections 941 and 942), and
(b) the tax condition is met (see section 943).

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