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StatuteCorporation Tax Act 2009

Section 1218ZD — Corporation Tax Act 2009: Application of sections 1218ZDA to 1218ZDC

Text of the provision Official document

Application of sections 1218ZDA to 1218ZDC 1218ZD 1 Sections 1218ZDA to 1218ZDC apply to a company which is treated under section 1218ZB(2) as carrying on a separate trade in relation to the production of an exhibition.

2 In those sections “the completion period” means the accounting period in which the company ceases to carry on the separate exhibition trade.

Official source: legislation.gov.uk

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Statutory text from an official public source. Informational content — does not replace advice from a qualified solicitor.