Corporation Tax Act 2010 section 712

Meaning of "a major change in the nature or conduct of a trade or business"

Section 712 defines what constitutes "a major change in the nature or conduct of a trade or business" for the purposes of the unpaid corporation tax recovery rules in section 711(4).

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.