# Income Tax (Trading and Other Income) Act 2005, Paragraph 44


If the predecessor ceased to carry on the trade carried on by the trader, or ceased to carry on a trade so far as relating to the site, before 21st March 2000, section 165 applies as if—
(a) “, or a predecessor,” in subsection (1) were omitted, and
(b) subsections (3) and (4) were omitted.

---
Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/44 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.