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Corporation Tax (Northern Ireland) Act 2015
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19(1)In this Part of this Schedule “the transition period”, in relation to a company or partnership, means the accounting period of the company or partnership that begins, or is treated by section 5(6) as beginning, on the commencement day.U.K.
(2)In sub-paragraph (1) “the commencement day” has the meaning given by section 5(4).
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