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Finance Act 2012


1.Section 9 provides for changes to the rules for “post-cessation trade relief” and “post-cessation property relief” which can be claimed by a person after a business has ceased. The changes are designed to prevent tax-generated costs being available for relief against the person’s other taxable income or capital gains. The changes apply to post-cessation trade relief with effect from 12 January 2012 and to post-cessation property relief with effect from 13 March 2012.

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