# Finance Act 2000, Paragraph 155


(1) Anything done in connection with the termination or intended termination of a business shall, for the purposes of this Schedule, be treated as being done in the course or furtherance of the business.
(2) Where in a disposition of a business as a going concern, or of its assets (whether or not in connection with its reorganisation or winding up), there is a supply of a taxable commodity, that supply shall for the purposes of this Schedule be taken to be made in the course or furtherance of the business.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/155 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-155
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.