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Taxes Consolidation Act 1997 Schedule 32 paragraph 5
Distributions Out of Certain Income of Manufacturing Companies — Provisions Relating to Relief for Certain Losses and Capital Allowances : Carried Forward from 1975–76
Paragraph 5 of Schedule 32 provided rules for calculating the tax credit attaching to distributions made by manufacturing companies where those companies also had unrelieved income tax trading losses and capital allowances carried forward from the year 1975–76.
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