Statute
Section 79A — Corporation Tax Act 2009: Additional payments: change in the persons carrying on the trade
Text of the provision Official document
Additional payments: change in the persons carrying on the trade 79A 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.
Official source: legislation.gov.uk
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