# Finance Act 2024, Paragraph 17: Closure of existing regimes to new productions

Extent: E+W+S+N.I.

A company is not to be treated as carrying on a separate trade under Part 15, 15A or 15B of CTA 2009 if the trade would be treated under that Part as beginning on or after 1 April 2025.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/2/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-2/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.