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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
CTM48900
CTM48910

CTM48915 - Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the loan creditor condition

Page archived. Guidance now in the Investment Funds Manual.

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