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HMRC internal manual

Company Taxation Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 15 November 2019, see all updates

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1. Contents
2. CTM20000
3. CTM20050
4. CTM20095

ACT: General: Notes on company law aspects of dividends

See now CTM 15205

link to CTM 15205

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