Related Commentary  Related CasesRelated HMRC Manuals

49(1)  Where a business, or part of a business, carried on by a taxable person is transferred to another person as a going concern, then–

(a)for the purpose of determining whether the transferee is liable to be registered under this Act he shall be treated as having carried on the business or part of the business before as well as after the transfer and supplies by the transferor shall be treated accordingly;

(b)[omitted by FA 2007, s. 100(2)(c) and repealed by FA 2007, s. 114 and Sch. 27, Pt. 6(2).]

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