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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
CTM90000
CTM95500

CTM95530 - Corporation Tax self-assessment (CTSA): Discovery determination: Restriction on power to make

Page archived. Guidance now in the Enquiry Manual at EM3200+.

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