OpenLegislation

Regulation 11 Insertion of regulation 15B

Original text. Later amendments are not shown.

Before regulation 16 (modification of section 444AL of the Income and Corporation Taxes Act 1988) insert—

“15B.

In a case where the transferor or the transferee is an EEA firm or a Treaty firm (or both are), omit section 444AE (transfers of business: FAFTS)f1.”.

Annotations

Footnotes

f1

Section 444AE was inserted by paragraph 20(1) of Schedule 33 to the Finance Act 2003 and substituted by paragraph 2 of Schedule 17 to the Finance Act 2008.