# Income and Corporation Taxes Act 1988, Section 113: Effect, for income tax, of change in ownership of trade, profession or vocation.

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Status: repealed

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Source: https://www.legislation.gov.uk/ukpga/1988/1/section/113 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-113
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.