Finance Act 2021

Amendment of section 630 of Principal Act (interpretation (Part 21))

39. Section 630 of the Principal Act is amended by the substitution of the following definition for the definition of “transfer”:

“ ‘transfer’ means the transfer by a company (other than a transfer referred to in section 633D) of the whole or part of its trade in the circumstances set out in section 631(1) or 634(2), as the case may be;”.