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Income Tax (Trading and Other Income) Act 2005
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542U.K.In section 154(3) (further registration requirement) for paragraph (b) substitute—
“(b)the only changes in the persons carrying it on between the time that B does so and the time that A or a person connected with A does so are changes—
(i)which do not involve all of the persons carrying it on before the changes permanently ceasing to carry it on, or
(ii)in respect of which the qualifying activity is treated as continuing under section 343(2) of ICTA.”
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