1024 Transfer of qualifying business by group transfers
Corporation Tax Act 2009 (2009 c 4) | Legislation

1024  Transfer of qualifying business by group transfers

(1)     This section applies in relation to relief to be given under this Chapter if—

(a)     during the option period, the whole, or substantially the whole, of the qualifying business is transferred, and

(b)     conditions A and B are met.

(2)     Condition A is that—

(a)

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