CAA01/S38A and S38B, S51A to S51N

Restrictions affecting qualifying activities under common control

These restrictions (CAA01/S51H) apply to businesses other than companies.

Where two or more qualifying activities (in this context, either a business carried on by an individual or by individuals in partnership) are carried on or controlled by the same person (or persons), and are ‘related’ to one another, then that person (or those persons), are entitled to a single AIA that may be allocated between the qualifying activities in any way the person (or persons) think fit.

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