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HMRC internal manual

Company Taxation Manual

Corporation Tax: company purchase schemes: submissions

Assessments under CTA10/S710, S713, and S716, formerly ICTA88/S767A, S767AA and S767B, are to be made by the Commissioners.

Any case to where the legislation may apply should therefore be reported to BAI (Technical) at an early stage. See ‘CT&BIT Technical Help’.