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Commentary

264.4 Application for tax clearance

COMPANIES vol 11 acquisitions, mergers, demergers
| Commentary

264.4 Application for tax clearance

| Commentary

264.4 Application for tax clearance

In all cases where the parties are seeking to take advantage of the exempt distribution provisions in the Corporation Tax Act 2010, advance clearance from HM Revenue and Customs should be obtained1. This clearance application must be made in advance giving the details and information required2.

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