53 Continuity of obligations etc where change in the responsible member
Finance Act 2020 (2020 c 14) | Legislation

53  Continuity of obligations etc where change in the responsible member

(1)     This section applies if at any time (“the relevant time”) a person (“the new responsible member”) becomes the responsible member of a group in place of another person (“the old responsible member”).

(2)     The relevant obligations and liabilities of the new responsible member include any relevant obligations and liabilities of the old responsible member as respects the group.

(3)     Anything done as respects the group by or in relation to the old responsible member, before the relevant time, is treated as having been done by or in relation to the

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