87 Power to make provision about transfers of businesses as going concerns

87  Power to make provision about transfers of businesses as going concerns

(1)     Regulations may make provision for securing continuity in the application of any enactment relating to the tax where a landfill business is transferred from one person to another as a going concern.

(2)     The regulations may (among other things) make provision—

(a)     requiring WRA to be notified

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