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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
CTM80000
CTM81200

CTM81270 - Groups: surrender of ACT: arrangements

FA73/S32 (6) defines ‘arrangements’ for the purposes of CTM81245 and CTM81085 as ‘arrangements’ of any kind, whether in writing or not.

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