Finance Act 2019
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Change 1
23 Corporation tax exit charges
Schedule 8— (a) amends provisions concerning CT exit charge payment plans, (b) repeals certain provisions that enable the postponement of exit charges, and (c) contains amendments concerning the treatment of assets that are the subject of EU exit charges.
23 Corporation tax exit charges
Schedule 8— (a) amends provisions concerning CT exit charge payment plans, (b) repeals certain provisions that enable the postponement of exit charges, and (c) contains amendments concerning the treatment of assets that are the subject of EU exit charges.
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