Related Commentary  Related HMRC Manuals

140I(1)  This section applies in relation to a transfer of a business, or part of a business, where–

(a)the transfer is of a kind mentioned in section 140A(1) or (1A) (or which would be of such a kind if the business, or the part of the business, transferred were carried on by the transferor in the United Kingdom and the condition mentioned in section 140A(1)(e) were satisfied in relation to the transferee, or each of the transferees), and

(b)either the transferor or the transferee, or one of the transferees, is a transparent entity.

140I(2)  Where this section applies–

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