Section 25

An individual carrying on a trade, business, profession or vocation,
Continuity
of trades shall not be treated as having commenced or ceased to do so solely by reason
of a change in the territory in which the individual is resident from one year to
another, or by reason of becoming or ceasing to be a partner in a partnership if
the nature of the trade carried on by that partnership is the same as that
carried on before or after the individual became or ceased to be a partner.