Statute
Section 560A — Corporation Tax Act 2010: Transfers of trade without a change of ownership
Text of the provision Official document
Transfers of trade without a change of ownership 560A 1 This Act has effect subject to Chapter 1 of Part 22 of CTA 2010 (unless section 561 or 561A below applies in relation to the transfer in question).
2 See, in particular, section 948 of that Act.
Official source: legislation.gov.uk
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