249 Acquisition of business: receipts from transferor's UK property business
Corporation Tax Act 2009 (2009 c 4) | Legislation

Treatment of receipts on acquisition of business

249  Acquisition of business: receipts from transferor's UK property business

(1)     This section applies if—

(a)     a person (“the transferor”) permanently ceased to carry on a UK property business (including one within the charge to income tax)

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