Corporation Tax Act 2009

Waste disposal

This section has no associated Explanatory Notes

30If the predecessor ceased to carry on the trade carried on by the trader, or ceased to carry on a trade so far as relating to the site, before 21 March 2000, section 142 applies as if—

(a)“, or a predecessor,” in subsection (1) were omitted, and

(b)subsections (3) and (4) were omitted.