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Beta This part of GOV.UK is being rebuilt – find out what beta means

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  2. Business and industry
HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
18 June 2025 - See all updates
  1. Back to contents
  2. CTM20000
  3. CTM20050

CTM20095 - ACT: General: Notes on company law aspects of dividends

See now CTM 15205

link to CTM 15205

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