# Income Tax (Trading and Other Income) Act 2005, Section 79A: Additional payments: change in the persons carrying on the trade


(1) This section deals with the application of section 79 in circumstances where there is a change in the persons carrying on the trade.
(2) The employer is treated for the purposes of section 79 as permanently ceasing to carry on the trade unless a person carrying on the trade immediately before the change continues to carry it on after the change.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/79A (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-79A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.