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Apportionments arising from transfer of part of trade.
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22.—Where, on or after the 1st day of January, 1976, any change takes place whereby a part of a trade becomes transferred to any person—
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shall, as respects any relevant period in which, or prior to which, the change occurs, be apportioned for the purposes of paragraph (c) and (d) of section 24, and every such apportionment shall be made in such manner as the Revenue Commissioners consider just, having regard to all the circumstances.
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