Direct Tax Acts, Finance Act 2014
Succession to a business, etc.
30. (1) This Regulation applies where there has been a change in the employer from whom an employee receives relevant emoluments in respect of his or her employment...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.