Related Commentary  Related HMRC Manuals

552ZA(1)  This section supplements section 552 and shall be construed as one with it.

552ZA(2)  Where the obligations under any policy or contract of the body that issued, entered into or effected it (“the original”) are at any time the obligations of another body (“the transferee”) to whom there has been a transfer of the whole or any part of a business previously carried on by the original insurer, section 552 shall have effect in relation to that time, except where the chargeable event–

(a)happened before the transfer, and

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