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GZ 4: Disposals of trading stock to donee organisations or public authorities
or “Rules for companies donating goods to charities or government agencies (no longer applies from 1 April 2024)”
You could also call this:

“Selling trading stock to unrelated parties (no longer applies)”

This part of the law is about selling trading stock to people or companies that are not connected to you. It’s called ‘Disposals of trading stock to non-associates’. However, this rule is no longer in use. The government decided to remove it from the law starting from 1 April 2024. This means you don’t need to follow this rule anymore when you’re dealing with your trading stock.

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or “This subpart explains how companies can choose special tax treatment as qualifying companies”
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Part G Avoidance and non-market transactions
Terminating provisions

GZ 5Disposals of trading stock to non-associates (Repealed)

    Notes
    • Section GZ 5: repealed, on , by section 85 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).