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HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
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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 CTIAA (Technical), for the Anti-Avoidance Group, at an early stage. See ‘Technical Help’ on the left bar.