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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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Residence: dual resident companies: early payment of interest

ICTA88/SCH17/PARA5 covers payments of interest which are deductible in computing the amount of a trading loss and excess management expenses either where one or more of these amounts has been paid before the due date or where arrangements have been made on or after 5 December 1986 to alter the due date.

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