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To be eligible for exemption from tax, the association must make arrangements for dissemination of any results before the end of the accounting period, and must ensure that these results are made available: 1. upon … See more F(2)A05/S13 introduced changes which are effective in relation to accounting periods commencing on or after 1 January 2008. The main … See more ‘Relevant income’ for this purpose has a wide definition. It is the gross amount of income for the accounting period but it does not include: 1. any amount paid out in respect of pension deficit funding 2. any chargeable gain … See more For accounting periods that began before 1 January 2008, an SRA had to make any claim for exemption to the HMRC Commissioners supported by a certificate of approval from the regulatory department (originally … See more In an accounting period the association must apply, or intend to apply, at least 75 per cent of its ‘relevant income’ in the period to activities … See more Web10 Feb 2024 · Uploaded on February 10, 2024. Number of pages 28. Written in 2024/2024. Type Exam (elaborations) Contains Questions & answers. All documents for this subject (1) fsm payer

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