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10th Jun 2022
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The new Corporation Super   Tax is  130%  for certain capital items. My query is  if a company is eligible fot this relief is it pro-rated if the compant is say only 9 months 31/12/21.   For example Company year end 31/12/2021 and the super tax is for qualifying expenditure from 1/4./21 to 31/12/2021  is the relief on this expenditure  30% by 9/12 th. Any clarification much appreciated.??




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