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132 Matters to be treated or not treated as repayments of share capital

Tax Acts: 2025

Edited by:
Bloomsbury Professional
Publisher:
Bloomsbury Professional
Law Stated At:
10 April 2025
Taxes Consolidation Act 1997 INCOME TAX AND CORPORATION TAX: THE MAIN PROVISIONS (§§32-531) PART 6: Company Distributions, Tax Credits, Franked Investment Income and Advance Corporation Tax (§§129-186) CHAPTER 2: Meaning of Distribution (§§130-135) ...

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