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Taxation (International and Other Provisions) Act 2010 Schedule 7 Part 10
Relocation of sections 130 to 132 of FA 1988 (paragraphs 53–56)
Schedule 7 Part 10 deals with the rules that secure payment of outstanding tax when a company ceases to be UK resident, by relocating and updating the former FA 1988 provisions into new sections 109B to 109F of the Taxes Management Act 1970.
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