75 Transfer of business as a going concern: regulations
Finance Act 2021 (2021 c 26) | Legislation

75  Transfer of business as a going concern: regulations

(1)     The Commissioners may by regulations make provision for the purposes of plastic packaging tax in relation to cases where any business carried on by a person (P) is transferred to another person (T) as a going concern.

(2)     Regulations under this section may (among other things)

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