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Finance Act 2024
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- UK Public General Acts
- 2024 c. 3
- Schedule 2
- Part 5
- Paragraph 17
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Closure of existing regimes to new productionsU.K.
17A company is not to be treated as carrying on a separate trade under Part 15, 15A or 15B of CTA 2009 if the trade would be treated under that Part as beginning on or after 1 April 2025.
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