DMBM700000 - Set-offs - S130 FA2008: contents
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DMBM700010Background
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DMBM700020Set-offs and assignments
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DMBM700030Definition of credit and debit
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DMBM700040Considerations before set-off
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DMBM700050When we can set-off
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DMBM700060When we cannot set-off
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DMBM700070Set-off between direct and indirect taxes
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DMBM700080Set-off between indirect and direct taxes
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DMBM700085Set-off in specific direct tax situations - PAYE
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DMBM700090Set-off between indirect and direct taxes: MTIC traders
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DMBM700095Set-off of Gift Aid against a charity's debts
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DMBM700100Objections to set-off