Finance Act 2002 s 5

s 5 Section 155

In section 155 (relevant classes of assets), in Head A of Class 1, after paragraph 2 insert— “In Head A “ the trade ” means— (a) for the purposes of determining whether the relevant asset is within this head, the trade carried on by company B; (b) for the purposes of determining whether the new assets are within this head, the trade carried on by company A. ".

Read this section in the full act → · Open its part →

Read the official text ↗

Contains public sector information licensed under the Open Government Licence v3.0.

What to look at next

Finance Act 2002, full textChapter navigation and full text, so you can read this section in contextLegislation of this jurisdiction UK Legislation by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Taiwan statutes, one section per pageEach section with its legislative reasoning, common questions and citing judgmentsTaiwan statute sections