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HMRC internal manual

Company Taxation Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 19 February 2018, see all updates

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1. Contents
2. CTM47000
3. CTM47300

Investment trusts: Loan relationships, derivatives and management expenses - contents

1. CTM47305

   Loan relationships and derivative contracts - capital
2. CTM47315

   Financial futures, options and warrants
3. CTM47320

   Expenses of management - credits to capital

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