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Business and industry

HMRC internal manual

Company Taxation Manual

From:: HM Revenue & Customs
Published: 16 April 2016
Updated:: 22 April 2024 - See all updates

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Contents
CTM47000
CTM47300

CTM47320 - Investment trusts: Loan relationships, derivatives and management expenses: expenses of management - credits to capital

Page archived. Guidance now in the Investment Funds Manual.

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