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Restrictions on exemptions |
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Deemed disposal and acquisition of asset |
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Change in company ownership |
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Disallowance of trading losses |
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Company with investment business: restrictions on relief: general provision |
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Notional split of accounting period in which change in ownership occurs |
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Adjustment to balancing charges if relief is restricted |
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Meaning of “significant increase in the amount of a company’s capital” |
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Company with investment business: restrictions on relief: asset transferred |
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Notional split of accounting period in which change in ownership occurs |
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Company without investment business: disallowance of property losses |
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Recovery of unpaid corporation tax |
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Recovery of unpaid corporation tax for accounting period beginning before change |
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Recovery of unpaid corporation tax for accounting period ending on or after change |
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Meaning of “change in the ownership of a company” |
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Meaning of “change in the ownership of a company” |
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Changes in indirect ownership |
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Disregard of change in ownership |
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Transactions in securities |
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Company liable to counteraction of corporation tax advantage |
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Circumstances in which corporation tax advantages obtained or obtainable |
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trading stock (circumstance C) |
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Procedure for counteraction of corporation tax advantages |
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