59(1)  Where–

(a)a business carried on by a person who is registered under Part V of the Act is transferred to another person as a going concern,

(b)the registration of the transferor has not been cancelled,

(c)the transfer requires that the transferor’s registration be cancelled and that the transferee either be registered for CCL or notify the Commissioners that he is registrable for CCL, and

(d)a written application for this purpose is made to the Commissioners by the transferor and transferee,

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