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The Tonnage Tax (Exception of Financial Year 2018) Order 2018
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- UK Statutory Instruments
- 2018 No. 421
- Article 2
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Exception of financial year 2018
2. The financial year 2018(1) is designated as a financial year in relation to which paragraph 22A of Schedule 22 to the Finance Act 2000 is not to have effect.
(1)
“financial year 2018” has the meaning given in section 1119 of the Corporation Tax Act 2010 (c. 4).
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