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HMRC internal manual

Company Taxation Manual

Residence: dual resident companies: accounting periods straddling 1 April 1987

Part I of ICTA88/SCH17 provided the rules dealing with the situation where an accounting period of a dual resident investing company straddles the commencement date of 1 April 1987. CTA10 removed the provision as spent. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)