Related Commentary  

310(1)  This section applies if–

(a)a person (“the transferor”) permanently ceased to carry on a UK property business at any time,

(b)at that time the transferor transferred to another (“the transferee”) the right to receive sums arising from the carrying on of any business (“the transferred business”) comprised in the transferor's UK property business, and

(c)the transferee subsequently carries on the transferred business.

310(2)  Sums–

(a)which the transferee receives as a result of the transfer, and

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