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HMRC internal manual

Company Taxation Manual

Company taxation manual: recent changes

Below are details of the amendments that were published on 24 February 2010 (see the update index for all updates).

Section Details of update  
CTM61615 Guidance on ‘loans to participators: repayment of: bed and breakfasting’ has been updated.  
CTM61630 Guidance on release or writing-off of loan or advance has been updated.  
CTM61670 Guidance on indirect loans has been updated.