# Finance Act 1998, Paragraph 73


(1) The provisions of Parts I to III of this Schedule do not apply in relation to a source which ceases in the course of a company’s transitional accounting period to be a source within the charge to tax under Schedule A or Case V or VI of Schedule D in relation to that company and any other person.
(2) This paragraph does not apply if the company acquired the source in that accounting period or in the preceding twelve months.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/73 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-5/paragraph-73
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.