Link Report

(1) For the purposes of this section “accountable person” shall not include a person who is an accountable person solely by virtue of section 9, 10, 12, 13, section 9, 10, 12, 14(1) or 17(1).

(1) For the purposes of this section “accountable person” shall not include a person who is an accountable person solely by virtue of section 9, 10, 12, 13, section 9, 10, 12, 14(1) or 17(1).

(1) For the purposes of this section “accountable person” shall not include a person who is an accountable person solely by virtue of section 9, 10, 12, 13, section 9, 10, 12, 14(1) or 17(1).

(1) For the purposes of this section “accountable person” shall not include a person who is an accountable person solely by virtue of section 9, 10, 12, 13, section 9, 10, 12, 14(1) or 17(1).

(1) For the purposes of this section “accountable person” shall not include a person who is an accountable person solely by virtue of section 9, 10, 12, 13, section 9, 10, 12, 14(1) or 17(1).

(2) The transfer of goodwill or other intangible assets of a business, in connection with the transfer of the business or part thereof (even if that business or that part thereof had ceased trading), or in connection with a transfer of ownership of goods in accordance with section 20(2)(c), by—