38 Losses on disposal of shares: abolition of requirement to be UK business
Finance Act 2020 (2020 c 14) | Legislation

38  Losses on disposal of shares: abolition of requirement to be UK business

(1)     The following provisions are repealed—

(a)     section 134(5) of ITA 2007 (which provides that a company is a qualifying trading company for the purposes of income tax relief under Chapter 6 of Part 4 of that Act only if it carries on its business in the United Kingdom), and

(b)

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