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Change of Ownership: Shell Companies – Apportionment of Non-Trading Amounts

Human RightsChange of Ownership: Shell Companies – Apportionment of Non-Trading Amounts

When the rules apply, any amount arising in the actual accounting period in column 1 of the following table is to be apportioned between the 2 notional accounting periods as described in column 2. If any of the methods in column 2 would work unjustly or unreasonably in a case, such other method as is just and reasonable may be used.

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