# The Tax Law Rewrite Acts (Amendment) Order 2013, Article 7: Finance Act 1994


(1) Section 227B of the Finance Act 1994 (transfer of underwriting business without change of ownership) is amended as follows.
(2) In subsection (2)—
(a) for “Section 343 of the Taxes Act 1988 (company reconstructions without a change of ownership)” substitute “Chapter 1 of Part 22 of the Corporation Tax Act 2010 (transfers of trade without a change of ownership)”,
(b) in paragraph (a), for “the trade mentioned in that section” substitute “the transferred trade referred to in that Chapter”, and
(c) in paragraph (c), for “subsections (8) to (10) and (12)” substitute “sections 951 and 952”.

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Source: https://www.legislation.gov.uk/uksi/2013/463/article/7 (the official version)
Page: https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.