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HMRC internal manual

Company Taxation Manual

From:: HM Revenue & Customs
Published: 16 April 2016
Updated:: 17 April 2024 - See all updates

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Contents
CTM47000
CTM47500

CTM47515 - Investment trusts: interest distributions: prospective investment trust - the intention and reasonable belief test

Page archived. Guidance now in the Investment Funds Manual.

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