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HMRC internal manual

Capital Allowances Manual

From:: HM Revenue & Customs
Published: 16 April 2016
Updated:: 9 April 2024 - See all updates

Search this manual

Contents
CA11000
CA11500

CA11550 - General: Definitions: Dual resident investing company

CAA01/S577 (1)

Use the definition of dual resident investing company in ICTA88/S404 (see CTM34560).

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