Section 940A — Corporation Tax Act 2010: Overview of Chapter

Overview of Chapter 940A 1 This Chapter contains rules for cases where a trade is transferred between companies within the charge to tax and certain conditions as to common ownership of the trade are met.

2 Section 940B explains when there is a transfer of a trade for the purposes of this Chapter.

3 Sections 940C to 943 contain provision about when this Chapter applies to a transfer of a trade.

4 Sections 943A to 950 set out the effects of this Chapter in relation to a transfer to which it applies.

5 Sections 951 to 953 contain supplementary provision.