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WebSep 4, 2024 · CTA10/S944 and S948. When the conditions of CTA10/S940B are satisfied there are modifications to the normal cessation and commencement treatment of: … WebFeb 22, 2024 · CTA10/S944 and S948. When the conditions of CTA10/S940B are satisfied there are modifications to the normal cessation and commencement treatment of: … highest cfm drum fan
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Web(1) This section applies for the purposes of this Chapter. (2) If, on a company ceasing to carry on a trade, another company begins to carry it on, there is a transfer of a trade. (3) … Web938A. Losses and profits from group mismatch schemes to be disregarded. 938B. Meaning of “a group mismatch scheme” and “the scheme group”. 938C. Meaning of “scheme loss” … WebCTA10/S940B are satisfied there are modifications to the normal cessation and commencement treatment of:CTM06110 - Company Taxation Manual - HMRC ... - gov.ukCTA10/S459. Section 459 deals with some loan arrangements where the loan is not made directly to an individual participator in the company (or an associate of a … highest cfm backpack blower