# Finance Act 2019, Paragraph 104


Each of the following is a “pre-transfer accounting period” of the seller—
(a) the reference accounting period (see paragraph 102), and
(b) each preceding accounting period.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/15/paragraph/104 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-104
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.