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Taxes Management Act 1970 Schedule 3ZB paragraph 13
All of outstanding balance attributable to particular exit charge asset or liability due
Paragraph 13 of Schedule 3ZB sets out what happens when an entire exit charge asset or liability is disposed of or ceases to be used in an EEA business during the instalment period, triggering an accelerated payment of the outstanding ECPP tax attributable to that asset or liability.
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