[169LA Relevant business assets: goodwill transferred to a [close company]]

[169LA  Relevant business assets: goodwill transferred to a [close company]]

[[(1)     Subject to subsection (1A), subsection (4) applies if—

(a)     as part of a qualifying business disposal, a person (“P”) disposes of goodwill directly or indirectly to a close company (“C”), and

(b)     immediately after the disposal, P meets any of the personal company conditions in the case of C or any company which is a member of a group of companies of which C is a member.

(1ZA)     For the purposes of subsection (1)(b)—

(a)     the reference to the personal company conditions is a reference to any of the conditions in 169S(3)(a), (b), (c)(i) or (ii), and

(b)     P is taken to have all the rights and interests of any relevant connected person.

(1ZB)     For the purposes of subsection (1ZA)—

(a)     section 169S(3) is treated as having effect

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