Section 80 — Corporation Tax Act 2009: Application of section 79 in cases involving partnerships

Application of section 79 in cases involving partnerships 80 1 This section deals with the application of section 79 in circumstances where—

a there is a change in the persons carrying on a trade, and b the trade is carried on by persons in partnership before or after the change (or at both those times).

2 The employer is treated for the purposes of section 79 as permanently ceasing to carry on the trade unless a company carrying on the trade in partnership immediately before the change continues to carry it on in partnership after the change.