73 Prevention of artificial separation of business activities: effect of directions
Finance Act 2021 (2021 c 26) | Legislation

73  Prevention of artificial separation of business activities: effect of directions

(1)     For the purposes of this Part, where a direction is made under section 72—

(a)     the persons named in the direction are to be treated as a single taxable person carrying on the activities of a business described in the direction;

(b)     the taxable person is liable to be registered under this Part with effect from—

(i)     the date of the direction, or

(ii)     such later date as may be specified in the direction;

(c)     the taxable person is to be registrable in such name as—

(i)     the persons named

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