F1362Effect of company starting or ceasing to be within charge to income taxU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1S. 362 omitted (6.4.2020) by virtue of Finance Act 2019 (c. 1), Sch. 5 paras. 8, 35 (with Sch. 5 para. 36)