M

Member

Speaking in the House of Commons on 3 March 2025

Debate

Finance Bill

Contribution

Determine the amount (if any) of the excess to be deducted at Step 3 in section 1179CA(1) for the most recent accounting period for which a claim for Chapter 3 credit was made (which may be the claim period). If that amount is nil go to Step 4, otherwise go to Step 5.

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