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BPR41 (ITA) – De-grouping provisions: where the transferror in the first intra-group transaction and the transferee in the second intra-group transaction are the same company (Section 45(4)(a))

Posted on January 23, 2019 by admin_kmos
Posted in BPR41 (ITA) - De-grouping provisions: where the transferror in the first intra-group transaction and the transferee in the second intra-group transaction are the same company (Section 45(4)(a))

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← BPR42 (ITA) – Determination of who qualifies as a ‘film owner’ for purposes of section 24F
BPR40 (ITA) – ​Liability to withhold employees’ tax in respect of section 8C gains realised by participants in an employee share option scheme (Section 8C, paragraphs 2, 11A of Fourth Schedule) →

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