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Paragraph 145

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Amend section 337 (company beginning or ceasing to carry on trade) as follows.

(2)

In subsection (1) after “shall be computed” insert “ for the purposes of corporation tax ”.

(3)

In subsection (2) after “overseas property business” insert “ (within the meaning given by section 70A(4)) ”.