52 Anti-forestalling: accelerated profits
Finance Act 2022 (2022 c 3) | Legislation

52  Anti-forestalling: accelerated profits

(1)     This section applies if—

(a)     trading profits derived from RPD activities arise to an RP developer in an accounting period ending before 1 April 2022,

(b)     the profits arise in that accounting period instead of an accounting period ending

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