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Finance Act 2024
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- UK Public General Acts
- 2024 c. 3
- Schedule 2
- Part 5
- Paragraph 16
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General commencementU.K.
16(1)No election under section 1179B(1) of CTA 2009 may be made in a company tax return for an accounting period ending before 1 January 2024.
(2)The amendments made by Parts 3 and 4 of this Schedule have effect in relation to accounting periods beginning on or after 1 April 2027.
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