1036 Transfer of qualifying business by group transfers
Corporation Tax Act 2009 (2009 c 4) | Legislation

1036  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 interim period (see subsections (5) to (7)), 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)     the transfer is a group transfer, or

(b)     if there is more than one transfer, all the transfers

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