Related Commentary  Related HMRC Manuals

140C(1)  This section applies where–

(a)a company resident in the United Kingdom (the transferor) transfers to a company resident in another member State (the transferee) the whole or part of a business which, immediately before the time of the transfer, the transferor carried on in a member State other than the United Kingdom through a permanent establishment,

(b)the transfer includes the whole of the assets of the transferor used for the purposes of the business or part (or the whole of those assets other than cash),

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