355 Transfer of rights if transferee does not carry on UK property business
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

355  Transfer of rights if transferee does not carry on UK property business

(1)     This section applies if—

(a)     a person (“the transferor”) permanently ceases to carry on a UK property business,

(b)     the transferor transfers to another

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