OpenLegislation

Paragraph 6

Original text. Later amendments are not shown.

The circumstances described in this paragraph are that the transfer request relates to all or part of—

(a)

the reference amount that applies in relation to a business which has ceased trading whether by reason of a change in the legal structure of the business or otherwise; or

(b)

the total sum of the reference amounts that apply in relation to two or more businesses which, for the purposes of the Direct Payments Regulation, were treated by the Secretary of State as a single business in respect of the basic payment scheme claim year 2022 or 2023.