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Finance Act 1998
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73(1)The provisions of Parts I to III of this Schedule do not apply in relation to a source which ceases in the course of a company’s transitional accounting period to be a source within the charge to tax under Schedule A or Case V or VI of Schedule D in relation to that company and any other person.U.K.
(2)This paragraph does not apply if the company acquired the source in that accounting period or in the preceding twelve months.
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