Related Commentary  Related Cases

6(1)  Where–

(a)a business or part of a business is transferred as a going concern,

(b)the registration under Schedule 1 or 1A to the Act of the transferor has not already been cancelled,

(c)on the transfer of the business or part of it the registration of the transferor under either Schedule is to be cancelled and either the transferee becomes liable to be registered under either Schedule or the Commissioners agree to register him under paragraph 9 of Schedule 1 to the Act, and

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