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Part 09-02-05 - Tax Relief Scheme for Capital Expenditure ...

Part 09-02-05 - Tax Relief Scheme for Capital Expenditure ...

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Taxes Consolidation Act, Part 9. 4 Where a disposal occurs before 23 October 2014, the non-application of a balancing charge is subject to the condition that the event may not result in a connected company claiming allowances under section 291A.

  Balancing, A balancing

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