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HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CTM90000
  3. CTM98000
  4. CTM98005

Corporation Tax self-assessment (CTSA): capital allowances: general

FA98/SCH18/PARA79 - 83 contain the rules governing claims to capital allowances under CTSA.

 

Guidance about capital allowance claims under CTSA is at  CTM98010 to CTM98060.

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