CAA01/S38A and S38B, S51A to S51N

Restrictions relating to companies

There is a restriction to a single AIA in the following cases:-

Single company

A single company is entitled to only one AIA – even if it carries on more than one qualifying activity. For example, a company that carries on a trade as well as a property business may have two qualifying activities, but only one AIA, although that AIA may be shared between the two activities in any way the company sees fit.

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