In the heading, the words “a CT exit charge payment plan” substituted for the words “an exit charge payment plan” by FA 2019, s. 22 and Sch. 7, para. 6(1)(a), with effect from 12 February 2019 (Royal Assent).


7(1)  As to when this Part of this Schedule applies, see–

(a)Part 1 of this Schedule (companies ceasing to be resident in the United Kingdom), and

(b)Part 2 of this Schedule (companies with permanent establishments in the United Kingdom).

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