Paragraph 5
In section 140D (section 140C: anti-avoidance)—
(a)
for “company A” substitute “ the transferor ”, and
(b)
for “trade” substitute “ business ”.
Notes on Schedule 1
Modifications
- C1
Sch. 1 modified (retrospective to 29.11.2007) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579), regs. 1(2), 4