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Corporation Tax Act 2009

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

194Transfer of rights if transferee does not carry on trade
This adran has no associated Nodiadau Esboniadol

(1)This section applies if—

(a)a company (“the transferor”) permanently ceases to carry on a trade,

(b)the transferor transfers to another person (“the transferee”) for value the right to receive sums arising from the carrying on of the trade, and

(c)the transferee does not subsequently carry on the trade.

(2)The transferor is treated as receiving a post-cessation receipt.

(3)The amount of the receipt is—

(a)the amount or value of the consideration for the transfer, if the transfer is at arm’s length, or

(b)the value of the rights transferred as between parties at arm’s length, if the transfer is not at arm’s length.

(4)Any sums mentioned in subsection (1)(b) which are received after the cessation of the trade are not post-cessation receipts.

(5)This section is subject to section 195 (transfer of trading stock).

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