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HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
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ACT: FID: general: authorised unit trusts

ICTA88/S246A, ICTA88/S246B, ICTA88/S246K, ICTA88/S246L, ICTA88/S246M, ICTA88/S246S,ICTA88/S246T, ICTA88/S246U, ICTA88/S246V and ICTA88/S246W did not apply to FID paid by an authorised unit trust.