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    <title>Deduction in respect of certain income of Producer Companies.</title>
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    <description>Allows a 100% deduction of profits and gains of a Producer Company attributable to specified eligible business activities where the company&#039;s total turnover in a tax year is below the statutory threshold; applicable for tax years commencing on or after 1 April, 2018 but before 1 April, 2024, and to be allowed after other Chapter deductions are applied. &quot;Eligible business&quot; covers marketing of members&#039; agricultural produce, supplying agricultural inputs to members, and processing members&#039; produce, with &quot;Member&quot; and &quot;Producer Company&quot; defined by reference to section 378A of the Companies Act.</description>
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      <description>Allows a 100% deduction of profits and gains of a Producer Company attributable to specified eligible business activities where the company&#039;s total turnover in a tax year is below the statutory threshold; applicable for tax years commencing on or after 1 April, 2018 but before 1 April, 2024, and to be allowed after other Chapter deductions are applied. &quot;Eligible business&quot; covers marketing of members&#039; agricultural produce, supplying agricultural inputs to members, and processing members&#039; produce, with &quot;Member&quot; and &quot;Producer Company&quot; defined by reference to section 378A of the Companies Act.</description>
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