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Taxation (International and Other Provisions) Act 2010

Section 109D of TMA: Penalty for other persons if company fails to comply with section 109B

1333.This section charges a penalty on persons other than the company in certain circumstances where a company ceases to be resident in the United Kingdom before each of the conditions in section 109B of TMA is met. It is based on section 131(2) to (5) of FA 1988.

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