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Home
Business and industry

HMRC internal manual

Company Taxation Manual

From:: HM Revenue & Customs
Published: 16 April 2016
Updated:: 22 April 2024 - See all updates

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Contents
CTM34000
CTM34500

CTM34710 - Residence: dual resident companies: accounting periods straddling 1 April 1987: apportionment of losses

Apply if necessary to CTIS (Technical) for archive guidance. See CTM34700.

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